Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 7 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

ANALISIS KONDISI KEUANGAN PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA BERDASARKAN TOTAL ASET, TOTAL EKUITAS, DAN LABA BERSIH PERIODE 2022–2024

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  • Sufian Hamim,
  • Imam Hanafi,
  • Yunda Dwi Asprianti,
  • Melisa Diah Putri
Sufian Hamim
Universitas Islam Riau
Imam Hanafi
Universitas Islam Riau
Yunda Dwi Asprianti
Universitas Islam Riau
Melisa Diah Putri
Universitas Islam Riau
DOI: https://doi.org/10.2238/d4fjz842

Published 2026-06-26

Keywords

  • Financial Condition,
  • Total Assets,
  • Total Equity,
  • Net Income,
  • and Energy Sector.

How to Cite

ANALISIS KONDISI KEUANGAN PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA BERDASARKAN TOTAL ASET, TOTAL EKUITAS, DAN LABA BERSIH PERIODE 2022–2024. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(7). https://doi.org/10.2238/d4fjz842

Abstract

The energy sector is one of the strategic sectors that plays a significant role in supporting Indonesia's economic growth. However, it has faced various challenges due to fluctuations in global energy commodity prices, changes in global economic conditions, and energy transition policies. These conditions have affected the financial performance of companies, making it necessary to analyze total assets, total equity, and net income as key indicators of financial condition. This study aims to analyze the financial condition of energy sector companies listed on the Indonesia Stock Exchange based on total assets, total equity, and net income during the 2022–2024 period. This research employed a quantitative approach with a descriptive method. The data consisted of annual financial statements from 25 energy sector companies selected using purposive sampling and analyzed through descriptive statistical analysis. The results indicate that, in general, total assets and total equity increased during the observation period, while net income showed fluctuating trends. Alamtri Resources Indonesia Tbk. (ADRO) recorded the largest total assets, whereas ADRO, Golden Energy Mines Tbk. (GEMS), Adaro Minerals Indonesia Tbk. (ADMR), Dian Swastatika Sentosa Tbk. (DSSA), and Bukit Asam Tbk. (PTBA) generated the highest net income during the study period. The findings are expected to provide useful information for investors, company management, and other stakeholders in evaluating the financial condition of energy sector companies. Future research is recommended to extend the observation period, increase the sample size, and incorporate additional financial indicators and more comprehensive analytical methods.
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