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The Effect of Company Size on Profitability with Capital Structure as a Moderating Variable in Islamic Banks

Year: 2024

Type: conference-paper

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.

Source: Proceeding of International Student Conference on Business, Education, Economics, Accounting, and Management.

DOI: 10.21009/isc-beam.012.23

Authors: Marwah Yunita Bustam/Sinar, Rismawati, Sofyan Syamsuddin

Institution: Universitas Muhammadiyah Palopo

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: bronze

OpenAlex ID: W4402713158

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