<![CDATA[Profitability indicates how efficiently companies convert resources into earnings. This study examines the associations of company age and size with profitability and the moderating role of managerial ownership. Using a quantitative approach, this study analyzes annual-report data from 12 Indonesian listed mining companies during 2018–2024, yielding 84 balanced firm-year observations. Panel-model selection and moderated regression were conducted using EViews, with a pooled common effect model reported provisionally. In the reported moderated model, company age (b = ?0.018681; p 0.001) and size (b = ?0.142184; p 0.001) have negative conditional associations with profitability. The size–ownership interaction is negative (b = ?0.046075; p = 0.0018), whereas the age–ownership interaction is positive (b = 0.030211; p = 0.0006). Thus, higher managerial ownership is associated with a more negative size slope and a less negative age slope. These findings suggest that ownership structure matters when evaluating maturity and asset scale. However, the omitted standalone ownership term and possible residual dependence require further specification and robustness checks before stronger conclusions or governance recommendations are drawn.]]>
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