Anggun Salsabila
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PENGARUH EFISIENSI BIAYA OPERASIONAL DAN LEVERAGE KEUANGAN TERHADAP NILAI PERUSAHAAN BATU BARA YANG TERDAFTAR DI BEI PERIODE 2021-2024 Anggun Salsabila; Ajeng Tita Nawangsari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7432

Abstract

The purpose of this study is to examine and analyze the influence of Operational Cost Efficiency and Financial Leverage. This research uses a quantitative research method, with secondary data obtained from the companies' annual financial statements. The population and sample of this study are coal companies' financial statements listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The sampling technique used is purposive sampling, resulting in 40 data samples. The results of this study indicate that Operational Cost Efficiency affects the company's value, whereas Financial Leverage does not affect the company's value.