The Effect of Solvency on Company Size

The goal of this study is to look into the impact of solvency on company size in coal mining businesses listed on the Indonesian Stock Exchange (IDX) between 2021 and 2023. The dependent variable in this study is company size, which is measured by total assets, while the independent variable is solvency, which is measured by the Debt to Equity Ratio (DER). The research method used is quantitative, with a simple linear regression analysis approach. Secondary data was sourced from the company's annual financial reports, which are available on the Indonesia Stock Exchange (IDX) and the company's official website. The purposive sampling method was used in the selection process, with a total sample of 12 enterprises selected during a three-year period, yielding 36 observations. The study found that solvency had no meaningful influence. This study is expected to help organizations manage their financial ratios in order to grow the size and worth of their businesses while also attracting investors and creditors.