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Determinan Profitabilitas dengan Leverage sebagai Pemoderasi Wijaya, Temi Adi; Pardede, Tiolina Evi Nausta
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (2025): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v9i2.216

Abstract

This study aims to determine the effect of firm size and sales growth on profitability by using leverage as a moderating variable. This research method uses moderated regression analysis with a quantitative approach using SPSS 25 software. The sample selection technique in this study uses a purposive sampling method with 30 companies listed on the Indonesia Stock Exchange for three periods. The results of the study indicate that company size and sales growth have an effect on profitability, leverage can strengthen the effect of company size on profitability but cannot strengthen the effect of sales growth on profitability