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All Journal Jurnal Riset Manajemen dan Akuntansi
Anggi Suanggi
Universitas Bina Bangsa
Decision Sciences, Operations Research & Management

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Pengaruh Capital Expenditure, Operating Cash Flow, ROA, dan Firm Size Terhadap Nilai Perusahaan Batu Bara Anggi Suanggi; Abdul Rauf Chaerudin; Sabrawijaya
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7681

Abstract

This study is motived by fluctuations in the firm value of coal mining sub-sector companies listed on the Indonesia Stock Exchane(IDX) during the 2021-2025 period, driven by changes in global economic conditions, commodity prices, and the energy transition. This study aims to examine the effect of Capital Expenditure, Operating Cash Flow, Return On Asset, and Firm Size on Firm Value. This research employs a quantitative method with adescriptive approach. The population consists of 28 coal mining sub-sector companies listed on the IDX, with a sample of 9 companies selected using purposive sampling. Data were analyzed using multiple linier regression. The partial test (t-test) result indicate that Capital Expenditure and Operating Cash Flow have a significant negative effect on firm value, while Return On Asset and Firm Size have a significant positive effect on firm value. The simultaneous test (F-test) shows that Capital Expenditure, Operating Cash Flow, Return On Asset, and Firm Size jointly effect Firm Value, with a coefficient of determination of 63,2%.
Co-Authors Abdul Rauf Chaerudin Sabrawijaya