Analisis Pengaruh Return on Assets, Earnings per Share, dan Pengungkapan Keberlanjutan terhadap Harga Saham Perusahaan Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia periode 2021-2024

Abstract

This study aims to determine the effect of Return on Assets (ROA), Earnings per Share (EPS), and Sustainability Disclosure (SD) on the Share Price of coal mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. This research is associative and quantitative research. The data used is obtained from the company's audited annual financial statements, corporate sustainability reports, and stock prices on the old Indonesia Stock Exchange during the research period. The analysis method used is descriptive analysis and panel data regression. The population of this study are coal mining companies listed on the Indonesia Stock Exchange for the period 2021-2024, totaling 24 companies. The sample in this study amounted to 11 companies. The results of this study indicate that partially, the Return on Assets variable has a positive and significant effect on stock prices, the Earnings per Share variable has no significant effect on stock prices, and the Sustainability Report has a negative and significant effect on the stock prices of coal mining companies listed on the Indonesia Stock Exchange for the period 2021-2024.