Information Technology and Religiosity as Moderating Variables of the Relationship between Investment Risk-Taking and Firm Performance

Wida Purwidianti (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto)
Ika Yustina Rahmawati (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto)
Lahan Adi Purwanto (Fakutas Teknik dan Sains Univeritas Muhammadiyah Purwpkerto)

Jurnal Manajemen dan Kewirausahaan (JMDK)
Vol 10, No 2 (2022): December 2022

Study on the impact of investment risk-taking on the performance of small and medium enterprises (SMEs) are still inconsistent. This study provides novelty to the relationship between the two variables by adding moderating variables of information technology and religiosity. This study took a sample of 94 SME owners in Banyumas Regency. The results show that the influence of investment risk-taking and information technology has no significant results. The higher level of religiosity of the SME owners will be able to improve the company's performance. The moderating relationship between information technology and investment risk-taking shows significantly positive results. In contrast, the moderating effect of the religiosity variable will further reduce the effect of investment risk-taking on company performance.