E-JURNAL AKUNTANSI
Vol 35 No 1 (2025)

Pengaruh Ukuran Perusahaan dan Leverage Terhadap Profitabilitas yang Dimoderasi oleh Kinerja Lingkungan

Ibnu Asif (Faculty of Economics and Business, Muhammadiyah University Purwokerto, Indonesia)
Hadi Pramono (Faculty of Economics and Business, Muhammadiyah University Purwokerto, Indonesia)
Hardiyanto Wibowo (Faculty of Economics and Business, Muhammadiyah University Purwokerto, Indonesia)
Novi Dirgantari (Faculty of Economics and Business, Muhammadiyah University Purwokerto, Indonesia)



Article Info

Publish Date
30 Jan 2025

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.

Copyrights © 2025






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...