PENGARUH UKURAN PERUSAHAAN DAN RETURN ON EQUITY TERHADAP EARNING PER SHARE: STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI PERIODE 2019 – 2022
Keywords:
firm size, return on equity, earnings per shareAbstract
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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