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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Ipit, Hayati -
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Pengaruh Return on Assets (ROA), Net Profit Margin (NPM), dan Debt to Equity Ratio (DER) terhadap Nilai Perusahaan Sektor Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2018–2022 Ipit, Hayati -
Jurnal KIAFE Vol. 2 No. 3 (2024): July 2024
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v2i3.78808

Abstract

This study examines the effects of Return on Assets, Net Profit Margin, and Debt-to-Equity Ratio on firm value in coal-mining companies listed on the Indonesia Stock Exchange during the 2018–2022 period. The study employs a quantitative approach using secondary data obtained from annual financial statements and stock-price information. The sample was selected through purposive sampling and consisted of 11 companies, resulting in 55 firm-year observations. Firm value was measured using the market-to-book value ratio. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 26. The results show that Return on Assets has a positive and significant effect on firm value, while Net Profit Margin has a negative and significant effect. Debt-to-Equity Ratio has no significant effect on firm value. Simultaneously, Return on Assets, Net Profit Margin, and Debt-to-Equity Ratio do not significantly affect firm value. The adjusted coefficient of determination is 6.3%, indicating that the three independent variables explain 6.3% of the variation in firm value, while the remaining 93.7% is explained by other factors outside the research model.
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