Variables	Pearson Correlation	ROA	ROI	ROE
Claims planning	Pearson Correlation	0.141	0.481**	0.043
Claims planning	Sig. (2-tailed)	0.309	0.000	0.757
Claims control	Pearson Correlation	−0.118	−0.005	0.079
Claims control	Sig. (2-tailed)	0.396	0.970	0.570
Claims monitoring and evaluation	Pearson Correlation	0.145	0.329*	0.276*
Claims monitoring and evaluation	Sig. (2-tailed)	0.296	0.015	0.043