JURNAL MANAJEMEN MOTIVASI
Vol 21 No 2 (2025): Jurnal Manajemen Motivasi

The Effect Of Business Risk And Firm Size On Return On Assets With Capital Structure As A Moderating Variable In General Insurance Companies For The 2021-2023 Period

Annisa, Devi (Unknown)
Jumady, Edy (Unknown)
Fajriah, Yana (Unknown)

Article Info

Publish Date
13 Aug 2025

Abstract

This study aims to analyze the effect of business risk and firm size on profitability (ROA), with capital structure as a moderating variable in general insurance companies listed on the IDX for the 2021–2023 period. The method used is panel data regression with the Random Effect Model (REM), based on secondary data from financial statements. The results show that business risk has a significant positive effect on ROA, while firm size has no significant effect. Capital structure moderates the effect of business risk on ROA, but not firm size. These findings underline the importance of risk and capital structure management.

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Journal Info
JURNAL MANAJEMEN MOTIVASI
Website

Abbrev

jm_motivasi

Publisher

Universitas Muhammadiyah Pontianak

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Motivasi (JMM) adalah Jurnal Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pontianak yang diterbitkan secara berkala 2 (dua) kali dalam satu tahun (Juni dan Oktober) sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang ilmu manajemen ...