https://journal-efm.fr/index.php/JEFM <p align="justify"><strong>Journal of Economics, Finance and Management (JEFM) - ISSN: 2958-7360</strong> is an international, peer-reviewed, multidisciplinary journal covering a broad spectrum of topics in Economics, Management, Business, and Finance. The journal's goal is to stimulate the development of economics, finance and related disciplines theory worldwide by publishing interesting articles in a highly readable format. </p> <p align="justify">This journal is <strong>open access</strong>, which means that all content is freely available without charge to users or / institutions. Users are allowed to read, download, copy, distribute, print, search, or link to full-text articles in this journal without asking prior permission from the publisher or author.</p> Journal of Economics, Finance and Management (JEFM) en-US Journal of Economics, Finance and Management (JEFM) 2958-7360 https://journal-efm.fr/index.php/JEFM/article/view/255 <p>This study analyzes the effect of competition and leverage on profitability. This study also analyzes gender diversity on the board of directors as a moderation in the effect of competition and leverage on profitability. Purposive sampling was used for selecting these study’s samples and obtained 125 companies and 372 observations. The data processing technique in this study is multiple linear regression. The results of this study reveal that competition and debt significantly reduce a company’s profitability and gender diversity positively moderates the effect of competition and leverage on company profitability. This shows that the existence of gender diversity on the board of directors increases the company's ability to generate profits.</p> Hendra Wijaya Agnes Utari Widyaningdyah Dian Purnama Sari S, Patricia Febrina Dwijayanti Copyright (c) 2025 2025-07-12 2025-07-12 4 4 789 798 10.5281/zenodo.15869522