Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana

Pengaruh Ukuran Perusahaan dan Return on Equity terhadap Earning per Share pada Perusahaan Pertambangan Batubara di BEI, Periode 2019-2022

Diajeng Reztrianti (Unknown)



Article Info

Publish Date
17 Apr 2023

Abstract

Several coal companies have experienced a decline in profitability and solvency. During the period of 2019-2022, the Earnings Per Share (EPS) of coal mining companies listed on the Indonesia Stock Exchange (BEI) underwent fluctuations. It is suspected that factors such as company size and Return on Equity (ROE) may have influenced these variations in EPS. This study aims to determine the relationship between firm size and return on equity on earnings per share in coal mining companies listed on the Stock Exchange. The study reveals that in the case of the 10 coal mining companies listed on the Indonesia Stock Exchange (BEI), both the company size and Return on Equity (ROE) do not significantly contribute to an increase in Earnings Per Share (EPS). It further indicates that the company size itself has no significant impact on EPS. Additionally, the ROE does not promote an increase in EPS for these coal mining companies

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Journal Info

Abbrev

JABK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...