Abstract:
This research will dive deep into the financial performance of coal mining companies that is
being publicly listed in Indonesia and discover whether net income have correlation between
the financial performance of the companies. In order to analyse the financial performance of
the companies, the researcher planned to use few metrics to assess the public listed coal
mining companies in Indonesia. The researcher argues that the source of
increasing/decreasing net income will come from the key variables namely; currency, coal
price, operating expense and debt to equity ratio. The method of this research is quantitative
descriptive and which the secondary data will be obtained from 10 public listed coal mining
companies in the Indonesia Stock Exchange (IDX) from the period of 2016-2020. The
researcher hypothesized that the result of this study will show a significant effect from the
independent variables namely: currency, coal price, operating expenses and DER to the
dependent variable which is the net income.