Pengaruh Ukuran Perusahaan terhadap Kinerja Keuangan dengan Profitabilitas sebagai Variabel Mediasi pada Perusahaan Sektor Teknologi Tahun 2019-2023

Maria Yosefa Biabi (Universitas Nusa Cendana)
I Komang Arthana (Universitas Nusa Cendana)
Junita Cestilia Nenabu (Universitas Nusa Cendana)

Optimal: Jurnal Ekonomi dan Manajemen
Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen

This study aims to examine the effect of company size on financial performance with profitability as a mediating variable in technology sector companies in 2019-2023. The method used is a quantitative approach with Structural Equation Modeling analysis techniques based on Partial Least Square (SEM-PLS), using SmartPLS 3.0 software. The sample in this study consisted of 15 companies selected through purposive sampling techniques, with secondary data in the form of annual financial reports for five years. The results of the study indicate that: 1) company size has a negative and insignificant effect on financial performance; 2) company size has a negative and significant effect on profitability; 3) profitability has a positive and significant effect on financial performance; and 4) profitability mediates the relationship between company size and financial performance.