<![CDATA[Abstrak: Penelitian ini bertujuan untuk mengetahui kebijakan utang dan ukuran perusahaan terhadap profitabilitas dengan pertumbuhan laba sebagai variabel pemoderasi. Populasi penelitian adalah seluruh perusahaan sub sektor pulp and paper yang terdaftar di bursa efek Indonesia (BEI) tahun 2008-2018. Sampel penelitian berjumlah 7 perusahaan dari 9 jumlah populasi dengan menggunakan metode Purposive Sampling. Teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, moderated regression analysis dan uji hipotesis (uji t). Hasil penelitian ini menunjukkan 1) kebijakan utang (DER) berpengaruh negatif significant terhadap profitabilitas (ROE), 2) ukuran perusahaan berpengaruh positif dan signifikan terhadap profitabilitas (ROE), 3) pertumbuhan laba mampu memoderasi hubungan kebijakan utang (DER) terhadap profitabilitas (ROE), 4) pertumbuhan laba mampu memoderasi hubungan ukuran perusahaan terhadap profitabilitas (ROE). Kata kunci: Pertumbuhan laba, profitabilitas, ukuran, utang. Abstract: This study aims to determine the debt policy and company size on profitability with profit growth as a moderating variable. The study population was all pulp and paper sub-sector companies listed on the Indonesian stock exchange (BEI) from 2008 to 2018. The research sample consisted of 7 companies from 9 total populations using a purposive sampling method. The data analysis technique used a descriptive statistics, a classic assumption test, a moderated regression analysis and a hypothesis testing (t test). The results of this study indicate 1) the debt policy (DER) has a negative and significant effect on profitability (ROE), 2) the company size has a positive and significant effect on profitability (ROE), 3) the earnings growth is able to moderate the relationship between the debt policy (DER) and the profitability (ROE) but the moderation is still weak, 4) profit growth is able to moderate the relationship between the company size and profitability (ROE). Keywords: Profit growth, Profitability, leverage, size]]>
