Jurnal Riset Perbankan, Manajemen dan Akuntansi
Vol 9 No 2 (2025): Jurnal Riset Perbankan, Manajemen dan Akuntansi

Determinan Profitabilitas dengan Leverage sebagai Pemoderasi

Wijaya, Temi Adi (Unknown)
Pardede, Tiolina Evi Nausta (Unknown)

Article Info

Publish Date
30 Jul 2025

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

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Journal Info
Jurnal Riset Perbankan, Manajemen dan Akuntansi
Website

Abbrev

jrpma

Publisher

Institut Keuangan-Perbankan dan Informatika Asia Perbanas

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Journal of Research on Banking, Management and Accounting is focused on publishing original research articles, reviewing contributor articles and current issues related to banking, management and accounting. The main objective of this journal is to provide a platform for national scientists, ...