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

Abstract

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.