The Palestine-Israel conflict has persisted for nearly 76 years, leading to
numerous fatalities among Palestinians due to attacks by Israeli occupation forces.
The recent assault on October 7, 2023, triggered global outrage, especially upon
revelations that international companies linked to Israel had supported military
actions and illegal occupation. This study seeks to assess how Return on Assets
(ROA), Return on Equity (ROE), and Working Capital Turnover (WCT) influence
the financial performance of Israeli- affiliated companies operating in Indonesia
that are listed on the Indonesia Stock Exchange. This analysis will cover the
period from the fourth quarter of 2022 to the third quarter of 2024, particularly
following the appeals from the BDS Movement and MUI Fatwa No. 83 of 2023.
Using the paired sample t-test method, the results indicated there is a significant
impact on Return on Assets (ROA), whereas Return on Equity (ROE) and
Working Capital Turnover (WCT) showed no significant effect.
Keywords: Return on Assets (ROA), Return on Equity (ROE), Working Capital
Turnover (WCT).