The Impact of Operating Expenses, Total Debt, and Sales on Net Profit in Coal Mining

Abstract

This study aims to examine and analyze the impact of Operational Expenses, Total Debt, and Sales on Net Profit in Coal Subsector Mining Companies Listed on the Indonesia Stock Exchange for the period 2020-2023. This research is a quantitative study using secondary data in the form of annual financial reports. In this study, sampling was conducted using the purposive sampling method with a total sample of 52 samples. The data analysis technique used is descriptive statistical testing, classical assumption testing, multiple linear regression analysis, partial hypothesis testing (t-test), and coefficient of determination test using SPSS version 26.0 for Windows. The results show that: (1) Operational Expenses have a positive and significant effect on Net Profit in Coal Subsector Mining Companies on the Indonesia Stock Exchange for the period 2020-2023. (2) Total Debt does not have a significant effect on Net Profit in Coal Subsector Mining Companies on the Indonesia Stock Exchange for the period 2020-2023. (3) Sales have a positive and significant effect on Net Profit in Coal Subsector Mining Companies on the Indonesia Stock Exchange for the period 2020-2023