Fundamental Financial Analysis as a Reference for Investors in Mining Sector Companies on the Indonesian Stock Exchange

Muhammad Yahya Muhaimin L; Hajrah Hamzah; Samsinar Samsinar

Authors

Muhammad Yahya Muhaimin L Department of Accounting, Faculty of Economics and Business Universitas Negeri Makassar, Makassar, Indonesia
Hajrah Hamzah Department of Accounting, Faculty of Economics and Business Universitas Negeri Makassar, Makassar, Indonesia
Samsinar Samsinar Department of Accounting, Faculty of Economics and Business Universitas Negeri Makassar, Makassar, Indonesia

Keywords:

Fundamental Analysis, Financial Ratio, Mining Sector, Indonesia Stock Exchange

Abstract

This research aims to analyze the financial performance of mining sector companies listed on the Indonesia Stock Exchange as an effort to simplify fundamental analysis using several financial ratios. The mining sector was chosen because it is one of the prominent sectors on the Indonesia Stock Exchange. The study aims to identify financially healthy mining companies in Indonesia based on various financial ratios. The financial ratios used include the debt-to-equity ratio (DER), return on equity ratio (ROE), earnings per share (EPS), price-earning ratio (PER), and price to book value (PBV). The benchmark for these ratios is the cumulative average of mining sector companies listed on the Indonesia Stock Exchange. This research uses a quantitative descriptive method, with a sample of 45 companies during the study period from 2018 to 2022

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