JURNAL MANAJEMEN MOTIVASI
Vol 22 No 1 (2026): Jurnal Manajemen Motivasi

Examining Firm Size as a Moderator of Efficiency and Liquidity Effects on Profitability

Aufa Salsabila Yan Alfarah (Unknown)
Hadinugroho, Bambang (Unknown)

Article Info

Publish Date
20 Dec 2025

Abstract

This study examines how efficiency and liquidity affect profitability, and the moderating role of firm size, in IDX-listed transportation and logistics firms (2015–2024). Using 266 firm-year panel data and multiple regression analysis in EViews, the study finds that efficiency and liquidity do not directly affect ROA or ROE. However, firm size significantly moderates their relationship with ROA, with larger firms benefiting more. No such moderation is found for ROE, which is more influenced by firm growth and leverage. These findings highlight the importance of firm size in shaping profitability dynamics in Indonesia’s logistics sector.

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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 ...