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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma)
Marturia Telaumbanua
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Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Ukuran Perusahaan dan Modal Kerja Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Marturia Telaumbanua; Lusi Elviania Rangkuti; Heny Tiastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14087

Abstract

This study aims to examine and analyze the effect of firm size and working capital on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2025 period, both individually and simultaneously. The study employs a quantitative approach by analyzing secondary data, including total assets, the current ratio, and Return on Equity (ROE). The population consists of 59 mining companies, with a sample of 30 companies selected using purposive sampling over a six-year observation period. Data were analyzed using descriptive statistics, classical assumption tests (normality, heteroscedasticity, and multicollinearity), multiple linear regression analysis, and hypothesis testing through the t-test, F-test, and coefficient of determination. The findings indicate that firm size has a positive and significant effect on financial performance, whereas working capital has a positive but insignificant effect. Simultaneously, firm size and working capital have a positive and significant effect on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2025 period.
Co-Authors Heny Tiastuti Kurnia Ningsih Lusi Elviania Rangkuti