Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August

The Influence of Profitability, Capital Structure, and Company Size on the Company Value of the Coal Sub-Sector in 2021-2025

Aini, Aisyah (Unknown)
Arum Janie, Dyah Nirmala (Unknown)



Article Info

Publish Date
30 Jul 2026

Abstract

This study aims to determine the effect of profitability, capital structure, and company size on company value in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. This study uses a quantitative method with a purposive sampling technique. The number of samples used is as many as mining sector companies that meet the research criteria during the 2021-2025 observation period. The data used is secondary data obtained from the company's annual financial reports published through the Indonesia Stock Exchange. The data analysis method used is panel data regression with the help of the EViews program. The dependent variable in this study is company value proxied by Price to Book Value (PBV), while the independent variables include profitability proxied by Return on Assets (ROA), capital structure proxied by Debt to Equity Ratio (DER), and company size proxied by Ln Total Assets. The results of the study indicate that profitability has a significant positive effect on company value, capital structure has a significant negative effect on company value, while company size has a positive effect on company value. These findings indicate that a company's ability to generate profits and optimal capital structure management are important factors in increasing company value in the mining sector.

Copyrights © 2026






Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...