PENGARUH DEBT TO EQUITY RATIO TERHADAP LABA BERSIH PERUSAHAAN TAMBANG BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA PERIODE 2021-2023

Abstract

This research analyzes the impact of debt to equity ratio on the net income of 10 coal mining companies listed on the Indonesia Stock Exchange during the period 2021-2023. Through analysis of regression, testing on historical data from 10 companies using Microsoft Excel, this study identifies the influence of the company's debt to equity ratio on the generated net income. The results of this research illustrate that the debt to equity ratio has a significantly negative effect on the company's net income with a P-value of 0.020566143. For each unit increase in the debt to equity ratio, the net income will decrease by 1.280197979. The results of this research provide insights into the implications of the debt to equity ratio, allowing stakeholders to consider the examined variables in making decisions related to investment and other matters.