The Effect of Company Size on Profitability with Capital Structure as a Moderating Variable in Islamic Banks
Abstract
The study aims to analyze the impact of corporate size on profitability with capital structure as a moderation variable on sharia banks in Indonesia. The secondary data used came from the annual financial reports of Bank Syariah Indonesia (BSI) and Bank Muamalat Syariah (BMS) for the period 2020-2023. This research method uses simple linear regression analysis and Moderated Regression Analysis (MRA). The results show that the size of a company measured by the natural logarithm (LN) of the total assets has a significant influence on profitability measureed by the return on assets (ROA). These findings indicate that larger companies tend to have better financial performance and are able to attract more investment. The research has made important contributions in formulating strategies to improve financial performance and attract investment in Sharia banking companies.
References
Fathoni, R., & Syarifudin, S. (2021). Pengaruh Struktur Modal Terhadap Profitabilitas dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi pada Perusahaan dalam Indeks JII Periode 2017-2019). Jurnal Ilmiah Ekonomi Islam, 7(3), 1347–1356. http://digilib.unila.ac.id/id/eprint/31939
Maqhfirah, S., & Fadhlia, W. (2020). Pengaruh Modal Intelektual Dan Ukuran Perusahaan Terhadap Profitabilitas Bank Umum Syariah. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 5(1), 137–148.
Nugraha, R. A. (2020). Pengaruh Profitabilitas, Leverage, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Listing di Bursa Efek Indonesia (BEI) Periode 2014 – 2018). Jurnal Mirai Management, Volume 5(2), 370–377. https://journal.stieamkop.ac.id/index.php/mirai/article/download/627/351
Nur Syafikah Lubis, Zuhrinal M. Nawawi, & Khairina Tambunan. (2023). Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Invervening Pada Bank Umum Syariah Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021. Jurnal Ekonomi Dan Manajemen, 2(3), 49–58. https://doi.org/10.56127/jekma.v2i3.950
Priyo Susetyo, D., Pasim Sukabumi, S., & Java, W. (2023). The Effect of Return on Assets and Firm Size on Capital Structure Susetyo The Effect of Return on Assets and Firm Size on Capital Structure. 1(1), 25–32. https://ip2i.org/jip/index.php/
Prosiding, J., Keuangan, I., & Xxxx, I. (2023). Belanja Modal dan Struktur Modal Perusahaan memerlukan investasi belanja modal untuk menunjang operasional perusahaan. 1–7.
Rahnanda, I., & Malikussaleh, U. (2023). THE FACTORS INFLUENCING THE CAPITAL STRUCTURE. 1(1), 1–7.
Sanusi, M. (2019). The impact of bank-specific and macroeconomic variables on profitability of Islamic rural bank in Indonesia. Jurnal Ilmiah Ekonomi Islam, 5(3). https://doi.org/10.29040/jiei.v5i3.635
Sumantri, F. A., Kusnawan, A., & Anggraeni, R. D. (2021). The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). Primanomics : Jurnal Ekonomi & Bisnis, 19(1), 62–76. https://doi.org/10.31253/pe.v19i1.505
