JIMEKA
Vol 10, No 3 (2025): Agustus 2025

PENGARUH MANAJEMEN ASET DAN PROFITABILITAS TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Angelina, Melda (Unknown)
Simon, Sharlen (Unknown)
Leonie, Jesslyn (Unknown)



Article Info

Publish Date
25 Aug 2025

Abstract

Using company size as a moderating variable, this study attempts to evaluate and analyze the impact of profitability and asset management on company performance in raw material sector companies listed on the Indonesia Stock Exchange (IDX) over the 20212023 timeframe. There were 103 companies in the study's population. Purposive sampling was the technique employed, and 156 observation data points were collected from a sample of 52 businesses. The financial statements of companies in the raw material sector that were listed on the Indonesia Stock Exchange for the years 20212023 provided the research data. Partial Least Squares-Structure Equation Modeling with the Path Coefficient test was the data analysis technique employed in this investigation. Additionally, the study's findings show that while profitability has no effect on company performance, the asset management variable does. Additionally, the study's findings demonstrate that the relationship between asset management and profitability and company performance cannot be moderated by company size. This research highlights the value of flexible management techniques in the raw material industry, which is impacted by changes in the price of commodities globally. This report offers useful advice for enhancing asset management, profitability, and business competitiveness.

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Journal Info

Abbrev

EKA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial ...