Penelitian ini bertujuan untuk mengetahui peran pertumbuhan aset, pertumbuhan penjualan, dan struktur modal dalam meningkatkan profitabilitas dengan harga komoditas sebagai variabel moderasi pada perusahaan pertambangan batu bara yang terdaftar di bursa efek indonesia (bei) periode 2017-2021. pemilihan sampel menggunakan metode purposive sampling. berdasarkan metode purposive sampling yang diperoleh sebanyak 23 perusahaan sehingga diperoleh 115 observasi. teknik analisis data dalam penelitian ini menggunakan pls-sem dengan aplikasi warppls versi 8.0. hasil penelitian ini menunjukkan pertumbuhan aset berpengaruh positif terhadap profitabilitas perusahaan, pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas, struktur modal berpengaruh negatif terhadap profitabilitas, harga komoditas tidak memoderasi pengaruh pertumbuhan penjualan terhadap profitabilitas, harga komoditas mampu memoderasi dengan memperkuat pengaruh pertumbuhan penjualan terhadap profitabilitas, dan harga komoditas tidak mampu memoderasi pengaruh struktur modal terhadap profitabilitas. penelitian ini mendukung teori skala ekonomi dan teori permintaan dalam kerangka menjelaskan faktor-faktor yang meningkatkan profitabilitas. kata kunci : pertumbuhan aset, pertumbuhan penjualan, struktur modal, profitabilitas dan harga komoditas.

This study aimed to determine the growth role of asset, sales, and capital structure in increasing the profitability with commodity prices as a moderation variable in coal mining companies listed on indonesia stock exchange (idx) for the 20172021 periods. the sample selection used purposive sampling method. based on the purposive sampling method, it was obtained by 23 companies, therefore 115 observations were obtained. the data analysis technique in this study used plssem with warppias application version 8.0. the results of this study showed that the asset growth had a positive effect on company profitability, sales growth had no effect on profitability, capital structure had a negative effect on profitability, commodity prices did not moderate the effect of sales growth on profitability, commodity prices were able to moderate by strengthening the effect of sales growth on profitability, and commodity prices were unable to moderate the influence of capital structure against profitability, and commodity prices were unable to moderate the effect of capital structure on profitability. this research supports the economic scale theory and demand theory in terms of explaining the factors that increase the profitability. keywords: asset growth, sales growth, capital structure, profitability and commodity prices.