Analysis of Liquidity, Profitability and Company Size Ratios to Coal Company Value on the Indonesia Stock Exchange 2017-2022 with Capital Structure as an Intervening Factor

Siji Jati Sindhuarta; Dr. Sri Marti Pramudena.1

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Publication Date: 2023/09/06

Abstract: The paper aims to investigate the role of liquidity Ratio, Profitability, and Company Size on Coal Company Value by using Capital Structure as an intervening factor during the 2017-2022 period. The population of this study are coal mining sub-sector companies listed on the Indonesia Stock Exchange during the 2017-2022 period. A total of 8 national coal companies were selected based on criteria using a purposive sample technique. The findings indicated that Size, Profitability, and Liquidity all had a detrimental impact on Capital Structure. The second finding is that Profitability and Capital Structure have a favourable impact on firm value whereas Liquidity and Size have a negative impact. In the coal sub-sector companies listed on the IDX in 2017–2022, the factors of liquidity, profitability, and size have an overall influence on company value through capital structure as an intervening variable.

Keywords: Liquidity Ratio; Profitability; Company Size; Company Value.

DOI: https://doi.org/10.5281/zenodo.8320635

PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT23AUG1709.pdf

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