Analysis of Factors Affecting the Financial Performance in Energy Sector Companies

This research aims to determine company size, managerial ownership, capital structure and dividend policy on financial performance in energy sector companies listed on the Indonesian stock exchange for the 2019-2023 period. Data collection method is by collecting annual financial reports on the IDX website. The number of samples used in this research was 55 observations. The research results show that the variable company size, dividend policy partially has an influence on financial performance, while managerial ownership and capital structure partially have no influence on financial performance.

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Publication Details

Journal
JURNAL KEWIRAUSAHAAN AKUNTANSI DAN MANAJEMEN TRI BISNIS
Published
2025-05-17
DOI
https://doi.org/10.59806/jkamtb.v7i1.482
Primary Topic
Impact of AI and Big Data on Business and Society
Type
article
Field-Weighted Citation Impact
0.00
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article

Analysis of Factors Affecting the Financial Performance in Energy Sector Companies

Keri Boru Hotang
JURNAL KEWIRAUSAHAAN AKUNTANSI DAN MANAJEMEN TRI BISNIS
Impact of AI and Big Data on Business and Society
article

Analysis of Factors Affecting the Financial Performance in Energy Sector Companies

Keri Boru Hotang
article en

Abstract

This research aims to determine company size, managerial ownership, capital structure and dividend policy on financial performance in energy sector companies listed on the Indonesian stock exchange for the 2019-2023 period. Data collection method is by collecting annual financial reports on the IDX website. The number of samples used in this research was 55 observations. The research results show that the variable company size, dividend policy partially has an influence on financial performance, while managerial ownership and capital structure partially have no influence on financial performance.

JURNAL KEWIRAUSAHAAN AKUNTANSI DAN MANAJEMEN TRI BISNISVol. 7(1)
Openalex Percentile: Top 88%
Impact of AI and Big Data on Business and Society
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Analysis of Factors Affecting the Financial Performance in Energy Sector Companies — Keri Boru Hotang · JURNAL KEWIRAUSAHAAN AKUNTANSI DAN MANAJEMEN TRI BISNIS (2025) | TGRS Research Map | TGRS