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 (Universitas Islam Negeri Sumatera Utara, Indonesia)
Muhammad Syukri Albani (Universitas Islam Negeri Sumatera Utara, Indonesia)
Juliana Nasution (Universitas Islam Negeri Sumatera Utara, Indonesia)

JURNAL ECONOMINA
Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026

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.