Liquidity and solvency on profitability with company size as a moderation variable

Purpose: This study aims to determine the influence of liquidity and solvency variables on profitability, with company size as a variable that moderates the relationship. Methods/approaches:The population in this study includes companies listed in the Jakarta Islamic Index 70 in the 2020-2022 period. The research sample was selected using the purposive sampling technique. To analyze the data, this study uses the Classical Assumption Test and the Moderated Regression Analysis (MRA) method. Findings: The findings show that liquidity and solvency has an negative relationship to profitability, company size as a mediator of the effect of liquidity on profitability and company size as a mediator of the effect of solvency on profitability in the Jakarta Islamic Index 70 (JII 70) period 2020 to 2022. Practical and Theoretical/Originality Contributions: This study uses the object of the Jakarta Islamic Index 70 in Indonesia. This is because there are still few researchers who research on the JII 70 index. Research Limitations: This study shows an r square value of 0.106 or 10.6% which means low. This means that the remaining 89.4% is influenced by other factors that are not covered in this study.