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Profitability as a Moderating Variable of Systematic Risk in Mining Companies

Accounting Analysis Journal · Vol. 10 No. 2 (2021) · hlm. 131–137

DOI
10.15294/aaj.v10i2.47343
ISSN
2502-6216, 2252-6765
Terbit
2021-09-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the effect of liquidity, earning variability, and firm size on systematic risk with profitability as a moderating variable. Some 37 mining companies listed on the Indonesia Stock Exchange in 2014-2016 are selected as the population of this study. Total 26 companies with 78 units of analysis are obtained using the purposive sampling technique. The data analysis technique used is the method of testing the moderation regression model with the IBM SPSS 21 analysis tool. The results show that liquidity and firm size are not related to systematic risk while earning variability has a significant negative effect on systematic risk. The results of the moderation test prove that profitability does not significantly moderate the effect of liquidity on systematic risk, but moderates the effect of earning variability and firm size on systematic risk. This study concludes that systematic risk is affected by earning variability while profitability moderates the effect of earning variability and firm size on systematic risk. Keywords: Earning Variability; Liquidity; Profitability; Systematic Risk; Firm Size

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  • Universitas Media Nusantara Citra
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Nina OktarinaAfiliasi tidak diketahui3
Amin PujiatiAfiliasi tidak diketahui3
Rusdarti RusdartiAfiliasi tidak diketahui3
Muhammad KhafidAfiliasi tidak diketahui3
Bestari Dwi HandayaniAfiliasi tidak diketahui2
Arief YuliantoUniversitas Media Nusantara Citra2
Muhsin MuhsinAfiliasi tidak diketahui2
Achmad SlametAfiliasi tidak diketahui2
Amir MahmudUniversitas Yudharta Pasuruan2
Sandy AriefAfiliasi tidak diketahui2
Partono ThomasAfiliasi tidak diketahui2
Riswanda ImawanAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Profitability as a Moderating Variable of Systematic Risk in Mining Companies</dc:title>
	<dc:creator>Lasmana, Syaiful Andy</dc:creator>
	<dc:creator>Wahyudin, Agus</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the effect of liquidity, earning variability, and firm size on systematic risk with profitability as a moderating variable. Some 37 mining companies listed on the Indonesia Stock Exchange in 2014-2016 are selected as the population of this study. Total 26 companies with 78 units of analysis are obtained using the purposive sampling technique. The data analysis technique used is the method of testing the moderation regression model with the IBM SPSS 21 analysis tool. The results show that liquidity and firm size are not related to systematic risk while earning variability has a significant negative effect on systematic risk. The results of the moderation test prove that profitability does not significantly moderate the effect of liquidity on systematic risk, but moderates the effect of earning variability and firm size on systematic risk. This study concludes that systematic risk is affected by earning variability while profitability moderates the effect of earning variability and firm size on systematic risk.
Keywords: Earning Variability; Liquidity; Profitability; Systematic Risk; Firm Size</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-09-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/47343</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i2.47343</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 2 (2021): July; 131-137</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/47343/20017</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Accounting Analysis Journal</dc:rights>
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