CD Skripsi
Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan “(Studi Pada Perusahaan Pertambangan Batu Bara Yang Listing Di Bursa Efek Indonesia)”
The mining sector is one of the pillars of a country's economic development. In this study, researchers chose mining sector companies listed on the Indonesia Stock Exchange (BEI), especially the coal subsector. The type of research used is quantitative descriptive. The population of this research is sub-coal mining companies listed on the IDX which have complete data on capital structure, company size and financial performance for 2019-2022, totaling 9 companies. The form of data from this research is secondary data sourced from www.idx.co.id. The data analysis technique in this research uses path analysis with the help of SPSS. The results of this research indicate that capital structure and company size influence financial performance. Capital structure influences financial performance with a negative relationship and company size influences financial performance with a positive relationship. The results of this research are expected to be useful for: (1) companies must become a source of information for coal mining companies in determining optimal capital structure and company size policies. (2) investors are able to provide information on the dynamics of capital structure and company size owned by mining companies. (3) Academics are able to contribute to the development of the science that underlies the results of the tests carried out, so that they can support theories related to accounting science.
Keywords: Capital Structure, Company Size, Financial Performance.
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