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All Journal International Journal of Accounting & Finance in Asia Pasific
Rita Yunita Resmi
Accounting Study Program, STIEB Perdana Mandiri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Profitability Determinants: Company Age and Company Size with Managerial Ownership as a Moderator Wulan Riyadi; Rita Yunita Resmi; Risdayanti Risdayanti; Dhiva Luthfiana Salsabila
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 3 (2026): October 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i3.4670

Abstract

Profitability indicates how efficiently companies convert resources into earnings. This study examines the associations of company age and size with profitability and the moderating role of managerial ownership. Using a quantitative approach, this study analyzes annual-report data from 12 Indonesian listed mining companies during 2018–2024, yielding 84 balanced firm-year observations. Panel-model selection and moderated regression were conducted using EViews, with a pooled common effect model reported provisionally. In the reported moderated model, company age (b = ?0.018681; p 0.001) and size (b = ?0.142184; p 0.001) have negative conditional associations with profitability. The size–ownership interaction is negative (b = ?0.046075; p = 0.0018), whereas the age–ownership interaction is positive (b = 0.030211; p = 0.0006). Thus, higher managerial ownership is associated with a more negative size slope and a less negative age slope. These findings suggest that ownership structure matters when evaluating maturity and asset scale. However, the omitted standalone ownership term and possible residual dependence require further specification and robustness checks before stronger conclusions or governance recommendations are drawn.
Co-Authors Dhiva Luthfiana Salsabila Risdayanti Risdayanti Wulan Riyadi