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The purpose of this study is to analyze the profitability, liquidity, size of the company, and business risk to the capital structure. The study consists of four independent variables: profitability that is proxy with Return on Equity, liquidity that is Proxy with Current Ratio, Firm Size, and Business Risk proxy in BRSIK, and for the dependent variable: Capital Structure measured with Debt to Equity Ratio. In this study there were 41 companies meeting the criteria of 92 total observations with research objects on property and real estate companies registered in the BEI in the period 2019-2023. The methods used in this study consist of Classical Assumption Test, Correlation Coefficient Analysis Test, Dual Linear Regression Analysis Trial, Determination Analysis (R2), F Test and T Test. While the data analysis method used is double linear regression with a significance of 0.05 using Statical Product and Service Solution (SPSS) Version 22.0. The results of this study indicate that profitability does not have a significant effect on the Capital Structure. Liquidity has a positive and significant impact on Capital Structures. The size of the Company has a significant and positive impact on capital Structure and Business Risk has a negative and non-significant effect on capital structure.

Analysis of financial distress is carried out to identify early signs of financial difficulties experienced by the company. Determining the number of samples used the purposive sampling method. The type of data used is secondary data obtained from the source www.idx.co.id. The analytical method used is statistical analysis consisting of descriptive statistical analysis, multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results of partial hypothesis testing stated that liquidity measured by the current ratio had no significant effect on financial distress with a tcount value of 2.010 > ttable 1.70562 and liquidity measured by the quick ratio had no significant effect on financial distress with a tcount value of -0.027 < ttable 1.70562. while profitability measured by return on assets has a significant effect on financial distress with a value of tcount 5.453 > ttable 1.70562 and profitability measured by return on equity has no significant effect on financial distress with a value tcount < ttable or 1.201 < 1.70562. The research results of simultaneous hypothesis testing stated that liquidity and profitability simultaneously had a significant effect on financial distress with a value of fcount > ftable or 16.355 > 2.98. The research results show that the coefficient of determination (Adjusted R Square) is 0.679, which means that the influence of the liquidity and profitability variables on financial distress is 67.9%.

Stock returns are the results obtained from stock investments. Financial performance is said to have a big influence on stock returns, therefore it is necessary to pay attention to information and carry out an analysis of the condition of the company's financial statements using financial ratios. The aim of this research is to determine the influence of Liquidity, Leverage, Activity and Profitability on stock returns both partially and simultaneously. The company population in this study was 15 companies and 65 samples, using secondary data and purposive sampling techniques with the results of annual financial reports of manufacturing companies in various industrial sectors listed on the BEI for the 2018-2022 period. Data analysis in this research uses descriptive analysis, classical assumption tests consisting of data normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests, multiple regression tests and hypothesis tests consisting of t tests, F tests and coefficient of determination tests. Based on the results of this research, it shows that liquidity and leverage have a significant effect on stock returns. Activity and profitability have no effect on stock returns. And Liquidity, Leverage, Activity and Profitability simultaneously have a significant effect on stock returns.

This research aims to analyze the effect of solvency ratios on profitability in mining companies in Indonesia, namely PT. Bukit Asam Tbk which is a state-owned company engaged in the mining industry. The solvency ratios used are debt to Equity Ratio (X1) and Debt to Asset Ratio (X2) while the profitability ratio used is return on assets (Y). The research method used is quantitative descriptive analysis with multiple linear regression as an analysis tool. The data used comes from the company's annual report for the period 2014 - 2023. The research results show a significant influence of the solvency ratio on the profitability ratio.

The volatility increase in rice prices has already started since August 2022 where this condition continues until 2023. This increase in rice prices brought a negative sentiments to rice producing companies such as HOKI and NASI in their Net Profit Margin. Therefore this research focuses to provide insights for investors and companies on the impact of volatilities increase in rice prices to financial performances of rice producing companies that listed in IDX. By using quantitative research methods and analyzing various financial ratios, the research investigates how rising rice prices affect the profitability, efficiency, and market performance of these companies. The results indicate that the volatility in rice prices negatively impacted the financial performance of rice-producing companies listed on the IDX in terms of profitability. However, it had a mixed impact on marketability and efficiency with the data showing positive differences. Benchmarking with companies from other countries also suggests areas for improvement for the companies studied.

The research aims to compare and analyze financial performance based on liquidity, solvency and profitability ratios in 2020-2022. Data obtained from the sites bei.go.id and https://cp.co.id. This research uses descriptive techniques for case studies using financial data and calculating certain ratios to assess financial performance. The results show that the current ratio is stated to be good, followed by performance in solvency which measures performance with the debt to equity ratio and debt to asset ratio which proves that the debt to equity ratio is stated to be low with an average value of the ratio of 12%, while the performance in debt to assets the ratio is stated to be better. Furthermore, profitability which is measured using return on assets and net profit margin shows that return on assets is stated to be low as well as net profit margin is stated to be low.

The aim of this research is to analyze Liquidity, Solvency, Profitability, Activity, Investment Ratios in Assessing Financial Performance in Telecommunication Companies Listed on the IDX in 2020 - 2022. The method used in this research is a quantitative descriptive method, the data in this research uses data secondary. Based on the research results, it shows that the Liquidity Ratio of PT. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Current Ratio of 280.86% which was declared very good in assessing Financial Performance. PT Solvency Ratio. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Debt to Asset Ratio of 31.03% which was declared very good in assessing Financial Performance. Profitability Ratio PT. Solusi Tunas Pratama Tbk in 2022 based on a Net Profit Margin of 49.59% is declared very good in assessing Financial Performance. The Activity Ratio which is measured based on the Total Asset Turnover Ratio is stated to be not good in assessing Financial Performance. Investment Ratio PT. Bali Towerindo Sentra Tbk in 2022, which was measured based on a Dividend Yield of 18.43%, was declared very good in assessing the Financial Performance of telecommunications companies listed on the IDX in 2020 - 2022.

The non-cyclical consumer sector is a stock sector issued by companies with businesses that are not affected by seasons or economic cycles in a country. The products or services sold are basic necessities that people always need, so their sales are not affected by economic conditions. The non-cyclical Consumer Sector is related to company value through various factors. Non-cyclical consumer sector companies produce or distribute anti-cyclical goods and services, which are not affected by economic growth. This need must exist and cannot be eliminated from daily use, so that this sector experiences growth in line with population growth and an increase in people's income. For companies that have been listed on the stock exchange, an increase in company value is equivalent to an increase in share price. Meanwhile, for companies that have not yet been listed on the stock exchange, the company's value will be reflected in things such as company sales, business prospects, level of risk faced, market conditions and other factors. Therefore, analysis of the factors that influence the value of banking companies is very important.    

The purpose of this analysis is to find out how the company’s financial performance is based on financial ratios. This is important to measure and evaluate, so that you can get a comprehensive picture of your financial position. This research method uses quantitative descriptive methods with data documentation. The financial report analysis method involves several financial ratios, namely liquidity, solvency and profitability ratios. The results of the discussion showed that the financial performance of PT. Gudang Garam Tbk shows fluctuating ratios every year, this is due to increases or decreases in financial report items, for example sales, inventory, profits and others.

This study aims to examine the effect of Financing to Deposit Ratio (FDR) and Third Party Funds (DPK) on Musyarakah Financing at Islamic Commercial Banks with Non-performing financing (NPF) as a moderating variable. A quantitative approach is used by utilizing documentary studies using secondary data from the annual financial statements of each Islamic Bank in Indonesia from 2018 to 2022. Sampling was done purposively by selecting 11 banks as samples. The data analysis method used is moderated regression analysis (MRA). The hypotheses in this study are: (1) FDR affects the distribution of Musyarakah financing in Islamic commercial banks, (2) DPK affects the distribution of Musyarakah financing in Islamic commercial banks, (3) NPF moderates the effect of FDR on the distribution of Musyarakah financing, and (4) NPF moderates DPK on the distribution of Musyarakah financing. The results showed that: (1) FDR has a negative and significant effect on Musyarakah Financing in Islamic commercial banks, (2) DPK has a positive and significant effect on profitability in Islamic commercial banks in Indonesia, (3) NPF does not moderate the effect of FDR on Musyarakah Financing, and (4) NPF moderates the effect of DPK on Musyarakah Financing in Islamic commercial banks in Indonesia.

The purpose of this research is to determine the financial performance of PT. Pajjaiang Indah in terms of the ratio of liquidity and profitability of own capital in 2017-2019. The liquidity ratios used in this study are the current ratio, the quick ratio, and the cash ratio. And the profitability of own capital. The research method used is descriptive qualitative, and uses the type of secondary data which is data that has been processed in the form of financial reports sourced from PT. Pajjaiang Indah which consists of a profit and loss statement and balance sheet from 2017-2019. The results of the analysis of the financial performance of PT. Pajjaiang Indah Makassar, in terms of the liquidity ratio aspect from 2017-2019, using the Current Ratio calculation, the liquidity level shows an average of 1.82 times or 182% of the standard 2 times or 200%, this means the level of liquidity at PT . Pajjaiang Indah in terms of the Current Ratio (Current Ratio) is declared illiquid. Meanwhile, in terms of the Quick Ratio aspect, it shows an average of 1.69 times or 169% from the standard 1.5 times or 150%, this means that the liquidity level of PT. Pajjaiang Indah in terms of the Quick Ratio aspect is declared liquid. And viewed from the aspect of the Cash Ratio (Cash Ratio) shows an average of 0.24 times or 24% of the standard 1 time or 100%, this means the level of liquidity of PT. Pajjaiang Indah in terms of the Cash Ratio aspect is declared illiquid. From the description of the three aspects of the liquidity ratio, it can be concluded that the level of liquidity of PT. Pajjaiang Indah in 2017 – 2019 was low. From the results of the analysis of the profitability ratio of its own capital, PT. Pajjaiang Indah in 2017 - 2019 obtained an average calculation of 24% from the standard 40%, it can be concluded that the average level of profitability of PT. Pajjaiang Indah in 2017 – 2019 was low.

This study aims to determine the Effect of Liquidity, Solvency, Activity, and Profitability on Company Value in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period. This type of research is quantitative research and has a total population of 15 companies. For sample collection, this study uses a purposive sampling technique to obtain a sample size of 10 companies. The data was analyzed using panel data regression through the Eviews 10 program. Based on the results of the partial test, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), and Activity (Total Assets Turn Over) have a negative and insignificant effect on Company Value (Price to Book Value), while Profitability (Return on Assets) has a positive and significant effect on Company Value (Price to Book Value). Simultaneously, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return on Assets) have a significant effect on Company Value.

The increase and decrease in company value in 2019-2022 can affect the market price of companies in the technology and telecommunications sectors. Fluctuating company values ​​can make investors think twice about designing their capital. This problem must be handled by the company. Steps that can be taken by companies are to analyze what factors can influence company value. This research aims to determine the influence of liquidity, solvency and profitability ratios on company value (case study of technology and telecommunications companies listed on the IDX in 2019-2022). The research method used is a quantitative method, the data source is secondary data, and the sample collection technique uses a purposive sampling technique. The results of the quantitative analysis show that the liquidity ratio and solvency ratio do not have a significant effect on company value with significant figures of 0.869 and 0.247 > 0.05. Meanwhile, the profitability ratio has a significant effect on company value with a significant figure of 0.000 <0.05. Based on the results of the coefficient of determination (R2), the influence of liquidity, solvency and profitability ratios simultaneously only affects company value by 0.229 or 22.9%, which means 77.1% is influenced by other variables that have not been included in this research.

This research aims to examine the impact of financial performance on stock return investment decisions of private investors using financial ratio analysis on LQ45 companies. The analysis focuses on the influence of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratios on stock return.The analysis results indicate that ROA has a positive impact on stock return, as excellent ROA performance reflects management's ability to manage assets to achieve profitability, which can attract investor interest in buying company shares and lead to increased stock return. However, ROE and NPM do not have a positive impact on stock return. Investors tend to consider other financial factors, so even with high ROE and NPM, if other financial indicators show negative performance, company shares may still be perceived poorly by investors.The implications of this research highlight the importance for companies to focus on financial performance, especially ROA, in investment decision-making. Additionally, investors are advised to consider all financial aspects holistically when evaluating the investment potential of stocks.

The purpose of this study is to examine the profitability and viability of refill drinking water depot enterprises in Surabaya City's Mulyorejo District. Six businesspeople who refill drinking water in the Mulyorejo District of Surabaya City served as informants for this study. In this study, total costs, sales, profits, and business viability were employed as analytical techniques. The average total expenses incurred, the average income generated, and the average profit from the research were IDR 4,544.660, IDR 9,869.167, and IDR 5,324.507. The average value of the R/C ratio is 2.14 > 1, according to the findings of calculating the three business feasibility metrics for six refill drinking water entrepreneur informants in Mulyorejo District, Surabaya City. the average B/C value The obtained ratio was 1.14 > 0. Additionally, the ROI value averaged 17,35% > 1%. Thus, the Mulyorejo District, Surabaya City drinking water replenishment business can generate enough revenue to make it worthwhile to operate.

The purpose of this study is to examine the profitability, income, and viability of laying hen farms in Lamongan Regency's Mantup District. Lamongan Regency's Mantup District. There were six informants who owned laying hen farms for this research. In this study, total costs, revenues, income, and business viability were the data analysis types used. The average total cost from six informants of IDR 755,812,161/Production Period is the result of this study. IDR 1,581,968,000 is the average revenue received per production period. During the production period, the average income obtained was IDR 826,155,833. Six laying hen breeder informants in Mantup District, Lamongan Regency, had their three business feasibility metrics calculated. The average R/C ratio value was 2.07, the average B/C ratio was 1.07, and the average ROI value was 92.50%. Therefore, it is viable to operate and grow the laying chicken farming company in Mantup District, Lamongan Regency, according to the calculation results.

The purpose of this study is to assess the profitability and viability of pet shop enterprises in Probolinggo City. Six pet shop entrepreneurs from Probolinggo City served as informants for this study. This study's analytical methodologies included overall costs, revenues, income, and company feasibility. This study found that the average total costs incurred were IDR 17,105,497, the average income was IDR 22,823,530, and the average income was IDR 5,718,033. The findings of calculating the three business feasibility metrics for six pet store entrepreneur informants in Probolinggo City show that the average R/C ratio is 1.37 > 1, while the average B/C ratio is 0.37 > 0. And the average ROI value attained is 23.75%, which is greater than one percent. As a result, the pet shop business in Probolinggo City is considered reasonable to operate.

This investigation was conducted to examine the impact of liquidity ratios and solvency ratios on the profitability ratio of PT Apexindo Pratama Duta Tbk. Using quantitative methods, this investigation seeks to ascertain the company's capacity to manage its liquidity and solvency aspects, it is anticipated to have a favorable effect on profitability. The results of the analysis show that although the company shows good liquidity, the high level of leverage and difficulty in generating average profits indicates challenges in managing profitability. This research recommends that companies focus more on debt management and optimizing funding structures to increase their profitability. More investigation is required to understand other elements that may influence the financial performance of these companies, as well as to identify strategic steps to increase the company's profitability in the future.

Abstract :The financial performance of PT Semen Baturaja (Persero) for the period 2020-2022 needs to be evaluated to determine the effectiveness of management in managing the company's finances. The purpose of the study is to measure the financial performance of PT Semen Baturaja (Persero) through financial statement analysis over the period 2020, 2021, and 2022. This study uses various types of financial ratios such as Liquidity, Solvency, and Profitability. The research method used is qualitative with a quantitative approach. The data used is sourced from the financial statements of PT Semen Baturaja (Persero) Tbk for the years 2020, 2021, and 2022, obtained from the Indonesia Stock Exchange. The analysis results show that the company has good liquidity because current assets are higher than current liabilities. The solvency ratio level is quite healthy. Although the Debt to Asset Ratio (DAR) indicates high debt, the low Debt to Equity Ratio (DER) values show that most of the assets are still funded by equity. The company's profitability level is less healthy. Although the Gross Profit Margin (GPM) shows positive results and is higher than the industry average, other ratios such as Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) indicate that the company has significant room for improvement in operational efficiency, cost management, and optimization of asset and equity utilization. Keywords: Analysis, Liquidity, Solvency, Profitability

This study aims to determine how the financial performance of the Lorosae Makassar Business Cooperative in terms of ratio analysis. Data analysis method used ratio analysis. The data collection methods use are library research, observation, interview and documentation.. The results of this study indicate the analysis of the overall liquidity, solvency and profitability ratios based on processed data shows that the financial performance of the Multipurpose Business Cooperative Lorosae Makassar for the period 2016, 2017 and 2018 has not been optimal or is not well assessed yet based on regulatory standards. The State Minister for Cooperatives.