ANALISA PENGARUH TOTAL EKUITAS, PENJUALAN, DAN STRUKTUR MODAL TERHADAP LABA BERSIH PT BUKIT ASAM, TBK PERIODE 2017-2024 PER KUARTAL

Abstract

This study aims to analyze the effect of total equity, sales, and capital structure on net profit of PT Bukit Asam Tbk for the period 2017–2024. The research method used is quantitative with secondary data in the form of quarterly financial reports (32 observations) analyzed using multiple linear regression. The results of the study indicate that partially, sales have a positive and significant effect on net profit, while capital structure has a negative and significant effect. On the other hand, total equity does not have a statistically significant effect. Simultaneously, the three independent variables have a significant effect on net profit with a coefficient of determination (Adjusted R²) of 70.6%. This indicates that the model has a strong ability to explain variations in the company's net profit.