Pengaruh Earning Per Share terhadap Harga Saham pada Perusahaan Sektor Batu Bara di Indonesia Periode 2022-2024

Read full text
Authors: Aldrian Hardi Swastia, Dinan Ahmad Hasya, Elizabeth Tiur Manurung
Cited by: 0

Abstract

The Indonesian coal sector will experience large fluctuations during the 2022–2024 period due to changes in global coal prices and post-pandemic economic conditions. This movement has an impact on company value and the share price of coal issuers, so it is important for investors to understand the fundamental factors that have an influence on share prices. This study has a tendency to analyze the influence of earnings per share on share prices in companies operating in the coal sector that are officially registered on the IDX. The method used is quantitative. The population uses coal sector companies in Indonesia for the 2022-2024 period with a population of 30 companies. From a population of 30 companies, only 16 sample companies met the characteristics. The results of the study show that EPS has a positive influence and has significance on share prices, so that an increase in earnings per share can be proven to act as a main indicator that can be paid attention to by parties investing in efforts to assess and prospect for coal companies.

Fields of Study & Subjects

Financial Analysis and Corporate Governance Financial Reporting and Valuation Research Financial Markets and Investment Strategies

Publication details

Journal / source
Jurnal Ekonomi Bisnis dan Akuntansi
Volume
4
Issue
3
Pages
77–85
Publication date
2 January 2026