The Influence of Working Capital and Financial Ratios on Profitability with Islamic Social Reporting as Variables Moderation in Companies Listed on the Jakarta Islamic Index for the 2023-2025 Period

Nur Mustika Syahputri Putri; Muhammad Syukri Albani; Juliana Nasution

doi:10.55681/economina.v5i8.3926

Authors

Nur Mustika Syahputri Putri Universitas Islam Negeri Sumatera Utara, Indonesia
Muhammad Syukri Albani Universitas Islam Negeri Sumatera Utara, Indonesia
Juliana Nasution Universitas Islam Negeri Sumatera Utara, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i8.3926

Keywords:

Working Capital, Financial Ratios, Profitability, Islamic Social Reporting, Jakarta Islamic Index

Abstract

This study aims to examine the effect of working capital and financial ratios on profitability, with Islamic Social Reporting (ISR) as a moderating variable, in companies listed on the Jakarta Islamic Index (JII) during the 2023-2025 period. This study employs a quantitative approach with panel data drawn from the annual reports of 17 companies selected through purposive sampling, resulting in 47 observations over the 2023-2025 period. Data were analyzed using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA) through the EViews program.

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