The Influence of Company Size and Leverage on Profitability Moderated by Environmental Performance

Ibnu Asif (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto, Indonesia)
Hadi Pramono (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto, Indonesia)
Hardiyanto Wibowo (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto, Indonesia)
Novi Dirgantari (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto, Indonesia)

E-Jurnal Akuntansi
Vol. 35 No. 1 (2025)

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.