Moderasi Ukuran Perusahaan Terhadap Pengaruh Relasi Bank pada Kinerja Keuangan Perusahaan

This study aims to determine whether company size moderates the causal relationship between bank relationships and financial performance. Focusing on manufacturing companies listed on the Indonesia Stock Exchange, the study period is 2022-2024. The data used are secondary. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in a sample size of 572 companies, totaling 100. Hypothesis testing was conducted using Moderated Regression Analysis (MRA). The results of this study indicate that company size does not moderate the relationship between bank relationships and financial performance.