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The purpose of the study is to determine the position of financial ratios in forming profit growth in chemical sub-sector companies during 2019-2023 listed on the Indonesia Stock Exchange. This research approach uses secondary data types in the form of financial and annual reports. The findings of the partial research results Current Ratio and Total Assets Turnover does not affect profit growth, on the other hand the Debt To Equity Ratio and Net Profit Margin successfully influenced profit growth positively.  

This study aims to analyze financial statements as a tool to assess the financial performance of PT Unilever Indonesia Tbk for the period 2020–2023. Using a descriptive quantitative approach, this research calculates key financial ratios, including liquidity ratios (current ratio), solvency ratios (debt to equity ratio), activity ratios (total asset turnover), and profitability ratios (net profit margin). The results show that the current ratio experienced a declining trend from 66.09% in 2020 to 55.16% in 2023, reflecting a weakening ability of the company to meet its short-term liabilities. The debt to equity ratio increased from 315.90% in 2020 to 392.85% in 2023, indicating a high dependence on debt financing. Meanwhile, the total asset turnover improved from 315.90% in 2020 to 392.85% in 2023, suggesting better efficiency in utilizing assets to generate sales. However, the net profit margin declined from 16.42% in 2020 to 12.26% in 2023, signaling a decrease in the company's effectiveness in converting sales into net profit. Based on these findings, PT Unilever Indonesia Tbk is advised to enhance the management of current assets, strengthen its capital structure by reducing reliance on debt, and thoroughly evaluate cost control and marketing strategies to improve profitability and ensure business sustainability in the future.   

This study aims to analyze the profitability ratios of PT Blue Bird Tbk during 2021-2024 to evaluate its financial performance. The method used is ratio analysis, including Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results of the analysis show that all profitability ratios have increased significantly. GPM increased from 22.24% in 2021 to 32.33% in 2024, indicating efficiency in managing production costs. NPM also increased from 0.39% to 11.8%, indicating the company's ability to maintain higher net income. In addition, ROA and ROE increased from 7.48% to 19.30% and from 9.59% to 29.12%, respectively. These findings indicate that PT Blue Bird Tbk has successfully recovered from the impact of the COVID-19 pandemic and has positive growth potential in the future

This study aims to analyze the effect of financial ratios on changes in net income in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The variables examined include CR, QR, ROA, ROE, DER, and TAT. The method used is multiple linear regression with classical assumption tests. The results indicate that ROA, ROE, and TAT have a significant positive effect, while DER has a significant negative effect on changes in net profit. CR and QR do not have a partial effect. Simultaneously, all variables have a significant effect with an R² of 68.1%. These findings emphasize the importance of efficiency and profitability in driving profit growth.

This study aims to analyze the financial ratios to evaluate company performance. The research background highlights the importance of financial health for sustainable business operations. This study employs a quantitative descriptive method, utilizing financial statements for data collection. The findings indicate that certain financial ratios are strong indicators of a company's financial stability and operational efficiency, providing valuable insights for stakeholders.

The purpose of this study is to determine how the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020-2023 period correlates with liquidity (X1) and solvency (X2) ratios. This research utilizes multiple linear analysis methods with secondary data and SPSS tools. The population consists of 37 companies, with 10 companies as research samples. The analysis results show that the liquidity ratio (X1) does not significantly affect the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange; the t-test probability value for this ratio is 0.078, greater than 0.05. In the same way, the t-test for the solvency ratio found a probability value of 0.259, which is also greater than 0.05, indicating that the solvency ratio also does not affect financial performance (Y). On the other hand, the f test value is 0.141, which is also greater than 0.05. Overall, the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange is not significantly affected by the liquidity ratio (X1) and solvency ratio (X2) variables. From these results, it can be concluded that only ten percent of financial performance is influenced by solvency and liquidity ratios. Other factors not considered in this study affect the other ninety percent.  

Manufacturing companies in the textile and garment sector play an important role in the national economy, contributing to global development every year, creating jobs and encouraging domestic and foreign investment. However, the influence of globalization triggered by the influence of internal and external parties can cause many companies to experience financial difficulties. So researchers are interested in conducting research using secondary data in the form of annual financial reports. This study aims to evaluate financial ratios related to the company's financial distress conditions and identify factors causing financial difficulties in companies in the textile and garment sector listed on the Indonesia Stock Exchange in 2022-2023. This study uses the Springate (S-Score) method and logistic regression analysis with the results of the analysis showing that liquidity has a significant negative effect on financial distress, leverage has a positive insignificant effect on financial distress, and profitability has a significant negative effect on financial distress, and activity has a positive insignificant effect on financial distress.

Penelitian ini mengkaji pengaruh tekanan, peluang, rasionalisasi, dan stabilitas keuangan terhadap kecurangan laporan keuangan pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada tahun 2023. Menggunakan analisis regresi logistik biner pada sampel 53 perusahaan yang dipilih melalui purposive sampling, studi ini mengukur kecurangan laporan keuangan menggunakan F-Score, sedangkan variabel independen diukur melalui rasio leverage, pemantauan yang tidak efektif, perubahan auditor, dan perubahan aset. Hasil penelitian mengungkapkan bahwa tidak ada faktor yang diteliti yang secara signifikan mempengaruhi penipuan laporan keuangan, dengan nilai signifikansi 0,179 untuk tekanan, 0,360 untuk peluang, 0,250 untuk rasionalisasi, dan 0,676 untuk stabilitas keuangan. Temuan ini menunjukkan bahwa perusahaan properti dan real estat mungkin menggunakan strategi alternatif untuk manajemen utang dan pertumbuhan aset tanpa menggunakan manipulasi laporan keuangan. Penelitian di masa depan harus mengeksplorasi faktor risiko penipuan tambahan dan mempertimbangkan periode pengamatan yang lebih lama untuk menangkap pola siklus potensial. Badan pengatur harus meningkatkan mekanisme pemantauan di luar persyaratan kepatuhan formal, sementara investor harus memasukkan model deteksi penipuan yang komprehensif saat mengevaluasi keputusan investasi di sektor properti.

The purpose of this research is to determine and analyze the influence of the current ratio, debt to asset ratio, and return on asset both partially and simultaneously on profit changes in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023. This research is of a descriptive quantitative type, using purposive sampling method for data collection. The data used are secondary data taken from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023. The results of this study indicate that the coefficient of determination (R2) value is 0.762, which shows that the contribution of the current ratio, debt to asset ratio, and return on asset variables to profit changes is 76.2%. Meanwhile, the remaining 23.8% is influenced by other factors not included in this study. The results of the hypothesis test show that the current ratio partially does not affect profit changes. Meanwhile, the debt to asset ratio and return on asset partially affect profit changes. Simultaneously, the current ratio, debt to asset ratio, and return on asset affect profit changes in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023.

This study aims to analyze the financial performance of PT Mitra Keluarga Karyasehat Tbk before and during the COVID-19 pandemic, where healthcare facilities were among the most crucial and highly needed aspects for recovery from the contagious COVID-19 outbreak. The method used in this research is a quantitative approach. The type of data utilized is secondary data obtained from the Indonesia Stock Exchange or the official website of PT Mitra Keluarga Karyasehat Tbk. The data consists of financial reports from the 2018-2019 period, representing conditions before the COVID-19 pandemic, and the 2020-2021 period, representing conditions during the pandemic. The research variables include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The results of this study indicate that during the pandemic, the financial performance of PT Mitra Keluarga Karyasehat Tbk experienced fluctuations. Before the pandemic, financial performance showed an upward trend, but it declined in the early year of the pandemic, 2020. However, in 2021, financial performance increased again.

This study aims to determine whether CR, DER, and ROA affect changes in profit. The data obtained using the quantitative descriptive method with the criteria (1) Consumer Goods Industry Companies listed on the Indonesia Stock Exchange and consistently exist during the 2019-2023 research period, (2) Consumer Goods Industry Companies that provide financial report data during the 2019-2023 research period and consumer goods industry companies do not generate negative profits. The results of the analysis show that the data used in this study meet the classical assumptions, which include: no symptoms of multicollinearity, autocorrelation, no symptoms of heteroscedasticity, and normally distributed data. From the results of the regression analysis shows that the most influential on the independent variable of profit growth is the profitability ratio. With the results shown that the profitability ratio has a positive and significant effect on profit growth.

The background of this research was the importance of assesing the financial performance  of  cooeratives as an  evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union  based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data  from the financial statements of the Bahtera Sejahtera Credit Union  from 2017-2021. The research type was descriptive with a quantitative approach.  The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation  of the Minister  of Cooperatives and  Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio)  was at bad criteria  with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard  of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard  of  >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard  of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

This study aims to analyze and compare the financial ratios of three mining companies, namely PT Aneka Tambang, PT Adaro Energy, and PT Baramulti Suksessarana, in assessing company stability and growth. The analysis was conducted using a qualitative descriptive approach by utilizing financial ratio data such as liquidity, activity, solvency, profitability, and market in the 2019-2023 period. The results show that PT Aneka Tambang excels in liquidity stability, PT Baramulti Suksessarana has high efficiency in asset utilization, and PT Adaro Energy offers great growth potential with significant fluctuations in profitability. This research provides strategic insights for investors in selecting mining companies according to risk profiles and investment objectives, as well as a reference for academics in understanding the dynamics of the financial performance of the mining sector

The purpose of this study was to evaluate and analyze the financial performance of PT Indofood Sukses Makmur Tbk (INDF) using financial ratios such as solvency, liquidity, profitability, and activity. This research uses quantitative methodology with an emphasis on numerical data. The data source used for analysis is the financial statements of PT Indofood Sukses Makmur Tbk (INDF) from 2019 to 2023. The results of the analysis conducted provide an overview of the financial condition of PT Indofood Sukses Makmur Tbk (INDF). The current ratio shows generally good performance, while the cash ratio and quick ratio are also in the “good” category. Because PT Indofood Sukses Makmur Tbk (INDF) is able to fulfill its obligations well in the long term, it can be concluded that the company can perform very well. This research is useful for investors, managers and other stakeholders involved in decision making based on accurate and reliable data from the financial industry.

This study aims to evaluate the financial performance of PT Kalbe Farma Tbk between 2021 and 2023 through the analysis of financial ratios, including liquidity, solvency, activity, and profitability ratios. The method used is a descriptive quantitative approach, utilizing secondary data from the company’s financial statements to conduct time series analysis. The study calculates and analyzes financial ratios to assess the company’s performance over the specified period. The results show significant changes in PT Kalbe Farma’s financial condition, with a notable increase in total assets and equity, although net profit experienced a significant decline in 2023. The liquidity ratios indicate that the company maintains strong financial stability and can meet its short-term obligations, while the solvency ratios reflect a prudent approach in debt management and a reduction in reliance on external financing sources. These findings highlight the importance of effective financial management in maintaining corporate stability amidst the challenges faced in the pharmaceutical sector

The purpose of this study is to evaluate how the trend of PT Adaro Energy Tbk's financial performance in terms of solvency, profitability, and liquidity. To measure financial performance, PT Adaro Energy Tbk's financial statements from 2017 to 2019 are used as sources, and the ratios used are solvency, profitability, and liquidity ratios. The study found that over the past three years, the company's profitability ratio has shown a downward trend. This is indicated by the decrease in GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), ROA (Return on Assets), ROE (Return on Equity), and liquidity ratio, as indicated by the decrease in the CR (Current Ratio) proxy ratio. Only the financial solvency ratio shows the progress indicated by the declining solvency rate of the proxies.

A company is an entity consisting of individuals or groups who work together to achieve certain goals. PT Suparma cannot be separated from businesses that aim to gain profits in generating effectiveness and efficiency in financial management. Financial management or financial performance has an impact on the company. This research aims to determine the effect of liquidity ratios, solvency ratios and activity ratios on the financial performance of PT Suparma tbk for the 2019-2023 period. This research was conducted by calculating the financial ratios of PT Suparma Tbk which is listed on the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression. The research results show that the liquidity ratio calculated using the current ratio has a positive and insignificant effect on financial performance (ROA), the solvency ratio calculated using the debt to equity ratio has a negative and insignificant effect on financial performance (ROA), and the activity ratio calculated using total asset turnover has a positive and significant effect on financial performance.    

Rindang Pertiwi, 2024. This study aims to analyze Financial Ratios on Earnings Growth. The sample in this study were banking companies listed on the Indonesia Stock Exchange in 2021-2023 The data used was purposive sampling. The results of this study indicate that simultaneously ROA, Sales Growth and ROE have an influence on profit growth. Meanwhile, partially only the ROE variable has a significant effect on profit growth and the ROA, Sales Growth variables show no significant effect on profit growth in banking companies listed on the Indonesia Stock Exchange in 2021-2023.

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.

This aims to determine the profitability ratio to measure financial performance at PT Fast Food Indonesia. This research uses quantitative methods and focuses on finding out how Profitability ratios measure financial performance at PT Fast Food Indonesia Tbk from 2019 to 2023. Based on the results of research that has been carried out using profitability ratio calculations, namely Net Profit Margin, Return On Assets, and Return On It is known that Equity at PT Fast Food Indonesia Tbk experiences fluctuations every year except 2023. So it is concluded that the company's financial performance after being calculated using these three indicators is still below the industry average standard except in 2023 capable of being above industry standards.