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All Journal E-JURNAL AKUNTANSI
Novi Dirgantari
Faculty of Economics and Business, Muhammadiyah University Purwokerto, Indonesia
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan dan Leverage Terhadap Profitabilitas yang Dimoderasi oleh Kinerja Lingkungan Ibnu Asif; Hadi Pramono; Hardiyanto Wibowo; Novi Dirgantari
E-Jurnal Akuntansi Vol 35 No 1 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i01.p07

Abstract

Climate change caused by mining company operational activities can have a negative impact on the surrounding community. The purpose of this study is to determine the effect of company size and leverage on profitability, with environmental performance as a moderating variable. This research method uses a quantitative method with a sample of mining companies listed on the IDX during 2020–2023. This study found a positive relationship between company size and profitability, but leverage had a negative impact on profitability. Environmental performance as a moderator was unable to moderate the relationship between company size and profitability, but environmental performance could weaken the relationship between leverage and profitability. Keywords: Company Size; Leverage; Profitability; Environmental Performance.
Co-Authors Hadi Pramono Hardiyanto Wibowo Ibnu Asif