PENGARUH UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN SERTIFIKAT HALAL SEBAGAI VARIABEL MODERASI

The purpose of this study is to analyze the effect of company size on profitability with halal certification as a moderating variable in the food and beverage industry listed on the Indonesia Stock Exchange (IDX) for the period of 2021. In an increasingly competitive business context, understanding the factors that influence profitability becomes crucial. Company size is measured by total assets, while halal certification is evaluated based on the presence of MUI certification. This study employs multiple Moderated Regression Analysis (MRA) to test the formulated hypotheses. The population of this research consists of all food and beverage companies listed on the Indonesia Stock Exchange during the year 2021. Using purposive sampling, 69 companies were selected as the sample. Based on the data testing results, it is shown that company size has a significant effect on profitability. Furthermore, halal certification can moderate the relationship between company size and profitability.