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This study looks at how liquidity, profitability, and leverage laffect the value of a company, specifically PT Bank Muamalat Indonesia, between the years 2016 and 2023. It uses a quantitative and method and gets its data from published annual financial reports. All the financial reports from that time are considered the full set of data, but only 32 reports were chosen as a sample. These reports were picked based on specific criteria that match the variables being studied.The factors that are looked at are lliquidity, measuredl by the lCurrent Ratio (CR), profitabilityl measuredl by Returnl on Assetsl (ROA), and leveragel measured by and Debt tol Equity Ratiol (DER). The company valuel is measuredl byl Price to Book Value (PBV). The data was analyzed using SPSS software with methods like multiplel linear regression, t-test, and F-test.The findings show that liquidityl and leveragel have a strong positive effect on company value, while profitability has a negative effect.lWhen all threel factors are lconsidered together, they have a positive and significantl impact on company value. This suggests that internal factors like liquidity and profitability, and how a company uses debt are important in determining its overall lvalue. this study confirms based on the results obtained that internal company factors, especially liquidity, profitability, and capital structure, are important determinants in determining company value.

This study links Liquidity, profitability, value, capital structure. Moderator (IDX property firms, 2022–2024). Using quantitative methods with multiple linear, moderated regression analysis (MRA), 76 companies were examined. Results show liquidity (Current Ratio) negatively affects firm value, indicating that excessive current assets reduce efficiency and investor appeal. ROE lacks impact, showing profit instability. Capital structure shows no moderating effect.These findings emphasize the need for efficient asset management and consistent profitability enhance firm value, regardless of capital structure.

Solid financial performance is a crucial foundation for companies to achieve long-term success. In the banking context, financial health assessments are essential, as they directly relate to the stability of the national financial system. Therefore, the Financial Services Authority (OJK) has established standards for evaluating bank soundness using the RGEC method, which includes four key aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to analyze the soundness level of PT Bank Central Asia Tbk (BCA) during the 2020–2024 period using the RGEC approach. The assessment is conducted by evaluating financial ratios such as Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The analysis results show that BCA achieved a "very healthy" rating (PK-1) in all RGEC aspects. This reflects BCA's ability to effectively manage risk, implement sound corporate governance principles, and maintain strong profitability and capital. These findings strengthen BCA's position as one of the best-performing banks in Indonesia and demonstrate the company's commitment to maintaining financial stability and customer trust.

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

Profitability is a key indicator in assessing a company’s financial performance, particularly in the personal care industry listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) on profitability as measured by Net Profit Margin (NPM). The research employed a quantitative approach using multiple linear regression analysis based on the financial statements of personal care companies for the 2021–2024 period. The findings reveal that ROA has a positive and significant effect on NPM, indicating that the more efficiently a company manages its assets, the higher the net profit margin achieved. Meanwhile, ROE and DER show no significant effect on NPM, implying that shareholder equity returns and debt utilization in the capital structure have not directly enhanced net profitability. These results suggest that optimal asset management is a crucial factor in improving the financial performance of personal care companies.

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.

This study aims to analyze the effect of financial ratios, specifically the Current Ratio (CR) and Return on Assets (ROA), on stock returns of food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) during the period 2022–2024. The approach used is quantitative with a descriptive method and multiple linear regression analysis, along with classical assumption tests to ensure data validity. The sample consists of 18 companies that meet the purposive sampling criteria based on the availability of complete financial statements, observation periods, and no losses. Data were obtained from annual financial reports available on the official BEI website and individual companies. The analysis results show that, simultaneously, both Current Ratio and Return on Assets have a positive and significant effect on stock returns, indicating that liquidity and profitability are important factors affecting investment returns in this sector. Partially, ROA has a significant positive effect on stock returns, while the effect of CR is positive but not significant. These findings provide strategic implications for companies in managing financial aspects and for investors in making investment decisions based on financial indicators. This study is expected to contribute to the development of knowledge in corporate finance.

Financial distress refers to a condition where a company experiences financial difficulties and if it is not resolved immediately, it will lead to bankruptcy. Several models can be used to measure financial distress, one of which is the Zmijewski model. This study aims to analyze the influence of financial ratios and macroeconomic factors on financial distress among technology companies listed on the Indonesia Stock Exchange. The research was conducted at technology companies listed on the IDX for the 2020–2024 period, with a sample size of 44 companies selected using a purposive sampling method. The study employed secondary data derived from company financial statements obtained through the official IDX website and analyzed using SPSS version 27. The findings reveal that financial ratios specifically, profitability (ROE) have a significant negative effect on financial distress, while leverage (DER) has a significant positive effect. Meanwhile, macroeconomic factors such as inflation and interest rates have no effect on financial distress.

This study aims to analyze the financial health of PT Garuda Indonesia (Persero) Tbk during the 2019–2023 period using eight financial ratios based on the Indonesian Ministry of State-Owned Enterprises (SOEs) Decree No. KEP-100/MBU/2002. The research employed a descriptive quantitative method with secondary data derived from annual financial reports published by the Indonesia Stock Exchange (IDX) and the company’s official website. The findings reveal that Garuda Indonesia’s financial condition fluctuated, categorized as less healthy in 2019, deteriorated into unhealthy during 2020–2021 due to the Covid-19 pandemic, and showed limited recovery in 2022–2023, returning to the less healthy category. The main weaknesses were observed in profitability, liquidity, and solvency, while activity ratios remained relatively sound. This study highlights that Garuda’s financial problems were driven not only by external shocks from the pandemic but also by internal factors such as high debt burden and weak governance. The results are expected to contribute academically by enriching the literature on SOE financial health analysis in the post-pandemic context and provide practical implications for management, policymakers, and investors.

This research aims to examine the effect of Return on Equity (ROE), Asset Structure, and Current Ratio (CR) on Capital Structure in the company PT Mayora Indah Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2015–2023. The data used in this study are secondary data obtained from the company’s annual financial reports during the research period. The research employs a quantitative approach, and the data sources are documentary in nature, focusing on publicly available financial statements.The analytical method used is multiple linear regression analysis, with data processing performed using SPSS software. This method allows the researcher to assess the impact of each independent variable on the dependent variable both partially and simultaneously. The results of the partial hypothesis testing indicate that the Return on Equity (ROE) variable has a positive and significant effect on Capital Structure, suggesting that higher profitability encourages the company to utilize more debt financing. On the other hand, the Asset Structure variable shows no significant negative effect on Capital Structure, indicating that the proportion of fixed assets does not play a decisive role in influencing capital structure in this case. Meanwhile, the Current Ratio (CR) has a negative and significant effect, implying that companies with higher liquidity tend to rely less on external debt. Simultaneously, the three variables—ROE, Asset Structure, and CR—have a significant influence on Capital Structure. These findings can serve as a reference for corporate financial management in optimizing capital structure decisions.

This study aims to analyze the effect of dividend policy and profitability on shareholder wealth in companies listed in the High Dividend 20 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research adopts a quantitative approach using secondary data obtained from the official IDX website (www.idx.co.id ).The population includes all issuers in the High Dividend 20 Index during the research period, and purposive sampling was applied to select 12 companies as the final sample. Data analysis techniques involved classical assumption testing, multiple linear regression, and hypothesis testing to determine the influence of independent variables on shareholder wealth. The statistical analysis was performed using EViews 12 Student Version software.The findings reveal that the Dividend Payout Ratio (DPR) does not have a significant effect on shareholder wealth, implying that dividend distribution is not the main factor influencing investor value in the observed companies. In contrast, Return on Assets (ROA) demonstrates a significant positive effect, which highlights the importance of profitability in driving shareholder wealth. These results suggest that investors may place greater emphasis on a company’s ability to generate earnings rather than its dividend distribution policy when assessing firm value. The study contributes to the literature on dividend policy and corporate performance by providing evidence from the Indonesian capital market, particularly within firms that consistently distribute high dividends.

This study aims to examine the influence of firm size, profitability, and liquidity on the capital structure of PT Krakatau Steel Tbk during the 2017–2024 period. The independent variables in this study consist of firm size, measured by the natural logarithm of total assets (Ln Total Assets), profitability measured by Return on Equity (ROE), and liquidity measured by the Current Ratio (CR). The dependent variable is capital structure, proxied by the Debt to Equity Ratio (DER). A quantitative approach was employed, utilizing multiple linear regression analysis to test the hypotheses. The data used were secondary in nature, comprising quarterly financial statements of PT Krakatau Steel Tbk obtained from the Indonesia Stock Exchange (IDX) and other official sources. The empirical findings reveal that, partially, firm size has a negative and statistically significant effect on capital structure. This suggests that larger firms tend to rely less on debt financing. Profitability exerts a positive and significant influence on capital structure, indicating that more profitable companies are more likely to use debt to finance their operations. Conversely, liquidity exhibits a negative yet statistically insignificant impact on capital structure, implying that liquidity does not have a substantial effect on the company's capital structure decisions. Simultaneously, the three independent variables collectively have a significant effect on capital structure. The model’s coefficient of determination (R²) indicates that 26.7% of the variation in capital structure can be explained by the independent variables, while the remaining 73.3% is attributable to other factors not included in this study. These findings contribute to the understanding of financial decision-making within capital-intensive industries.

Along with economic recovery and fiscal stimulus, the automotive industry is starting to show a recovery trend. The purpose of this study was to determine the effect of liquidity ratios and solvency ratios on profitability in automotive sub-sector companies and components listed on the Indonesia Stock Exchange for the 2019- 2023 period. The method used in this research is quantitative with a descriptive approach using secondary data in the form of financial reports of companies listed on the Indonesian stock exchange for the 2019-2023 period. The data collection technique used in this study is the documentation technique, namely by collecting secondary data in the form of the company's annual financial statements obtained from the official website of the Indonesian stock exchange and the official website of each company. The results of the study based on partial tests show that Current Ratio has no significant effect on ROA with a t value < t table, namely 0.255 < 2.02439 and a significant value of 0.800> 0.05 and partially Debt to Equity Ratio has a negative and significant effect on ROA with a t value < t table, namely -2.336 < 2.02439 and a significant value of 0.25 < 0.05. Meanwhile, based on the simultaneous test, Current Ratio and Debt to Equity Ratio simultaneously have a positive and significant effect on the Return On Asset (ROA) variable with the value of t count> t table, namely 3.518> 3.25 and a significant value of 0.040 <0.05.

This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.

This study aimed to determine and analyze the influence of financial ratios on profit changes in telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The financial ratios used in this study encompass four main groups: liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study employed a quantitative approach with an associative nature because it attempted to examine the relationship and influence between these financial variables on profit changes. The population in this study comprised all telecommunications companies listed on the IDX, while the sample selection was conducted using a purposive sampling technique with specific criteria, resulting in 15 eligible companies. The research data were then analyzed using panel data regression using EViews 12 software, with the best model selected being the Random Effect Model (REM). The results showed that simultaneously, liquidity, solvency, activity, and profitability ratios significantly influenced profit changes, thus concluding that the company's overall financial performance plays a significant role in determining the dynamics of profit generated. However, partial test results showed that the influence of each ratio was different. The solvency ratio has a significant negative effect on profit changes, indicating that the higher a company's debt level, the greater the risk of profit decline. Conversely, the profitability ratio has a significant positive effect, confirming that a company's ability to generate net profit is a major factor in increasing profit changes. Meanwhile, the liquidity ratio and activity ratio were not shown to have a significant effect on profit changes, indicating that short-term liquidity and operational efficiency are not sufficient to be the primary determinants in driving profit changes in the telecommunications sector.  

Housing is a group of houses that serve as residences and are equipped with adequate facilities and infrastructure. Nindya Asri 9 Housing is a housing complex built in Sasak, Meteseh, Kendal Regency, Central Java, by PT. Nindya Karya Utama. This housing complex is planned to have 270 units with types 29-60. This study aims to analyze the technical and economic feasibility of Nindya Asri 9 Housing Complex, reviewed from a comparison of benefit costs, net present value, and other methods. The research method used in this study is descriptive and quantitative. The research data consists of primary and secondary data. The technical feasibility data processing includes the Basic Building Efficiency (KDB), Building Floor Coefficient (KLB), Basic Green Coefficient (KDB), and Green Open Space (RTH). The economic feasibility data processing includes Net Present Value (NPV), Benefit Cost Ratio (BCR), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). The analysis results of the interest rate of 10% with an investment period of 10 years. The technical feasibility of KDB is 50.2%, KLB is 0.6, KDH is 79%, and RTH is 58.4%. For economic feasibility, NPV is Rp. 5,506,655,627, BCR is 1.12113647, IRR is 17,09%, PP is 3.75 years, and PI is 1.376. This housing is feasible to use.

Sweet corn (Zea mays L. saccharata) is a high-value horticultural crop whose productivity is closely linked to effective nutrient management, particularly the balanced application of macronutrients—nitrogen (N), phosphorus (P), and potassium (K). This study evaluates the agronomic and economic impacts of applying NPK compound fertilizer at varying doses (0.5×, 0.75×, 1.0×, 1.25×, and 1.5× the recommended rate) on sweet corn growth and yield performance. Field experiments demonstrated that NPK application significantly enhanced vegetative growth parameters, including plant height, leaf number, and stem diameter, with improvements ranging from 15.8% to 37.3% over the unfertilized control. Yield components such as ear length, husked ear weight, and dehusked ear weight also showed marked increases, resulting in higher total yields per plot and per hectare. Among the treatments, the 1.25× dose achieved the highest relative agronomic effectiveness (RAE) at 147%, indicating superior nutrient utilization and biomass conversion. However, the 1.0× dose yielded the most favorable economic outcome, generating a net profit of Rp. 10,780,200 and an R/C ratio of 1.47, suggesting optimal cost-efficiency. These findings underscore the dual benefits of NPK compound fertilizer in sweet corn cultivation, highlighting that precise dosage not only maximizes agronomic performance but also enhances economic viability. The study recommends adopting the 1.0× dose for balanced productivity and profitability, while the 1.25× dose may be considered in contexts prioritizing yield maximization.

The cosmetic and household goods industry in Indonesia continues to experience growth in line with increasing consumer demand and lifestyle changes. This sector plays an important role in supporting the national economy, but it is also vulnerable to fluctuations in market dynamics, global competition, and external challenges that may affect companies’ financial performance. The performance of these companies can be assessed through financial indicators, particularly profitability and solvency, which are often linked to firm value. This study aims to analyze the effect of profitability and solvency on firm value in the cosmetic and household goods subsector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research population consists of 11 companies, with 6 companies selected as the sample using purposive sampling techniques based on specific criteria. The data used are secondary data derived from financial statements obtained from the official IDX website (www.idx.co.id). The analytical method applied is quantitative with several statistical tests, including classical assumption tests, multiple linear regression, t-test, and F-test, assisted by SPSS version 22. The research findings indicate that profitability, proxied by Return on Assets (ROA), has a positive and significant partial effect on firm value (t-value 3.132 > t-table 2.04841). Solvency, proxied by the Debt to Equity Ratio (DER), also shows a positive and significant partial effect on firm value (t-value 5.810 > t-table 2.04841). Moreover, both profitability and solvency simultaneously have a positive and significant effect on firm value (F-value 86.997 > F-table 3.35). These results suggest that maintaining profitability and managing solvency effectively are key strategies for companies in enhancing firm value in a competitive market environment.

Stock returns represent a crucial parameter that serves as a reference for investors in evaluating company performance. A decline in returns has occurred in several mining companies listed on the IDX, despite the sector’s vital role in the national economy. This study aims to examine the effect of Corporate Social Responsibility (CSR), Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Firm Size on the stock returns of mining companies listed on the IDX during the 2022–2024 period. The sample was determined using purposive sampling, resulting in 56 observational data after outliers were removed. To meet the assumptions of classical tests, several variables were transformed using natural logarithms, and data were analyzed using multiple linear regression. The results indicate that CSR, ROE, and Firm Size have no significant effect on stock returns, whereas ROA and DER show a significant positive effect. These findings suggest that investors tend to emphasize financial fundamentals, particularly profitability and capital structure, rather than non-financial aspects such as CSR activities. The implication for companies is the need to enhance operational efficiency and optimize financial structures to attract investors and improve returns. Future researchers are encouraged to incorporate external variables such as global commodity prices, market risk, and macroeconomic indicators, as well as expand the observation period and apply more diverse methodological approaches to provide a more comprehensive understanding of stock return dynamics in the mining sector.

This research aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover on Return On Assets (ROA) in manufacturing companies within the Industrial Machinery and Heavy Equipment sub-sector listed on the Indonesia Stock Exchange for the period 2018 – 2024. The study utilized secondary data in the form of annual financial statements from 9 companies in the machinery and heavy equipment sub-sector. These companies were selected using the purposive sampling technique based on specific criteria. The research applied a multiple linear regression model, with data processed using IBM SPSS version 25. The findings show that, partially, the Current Ratio has a positive and significant effect on Return On Assets, indicating that better liquidity management improves asset returns. The Debt to Equity Ratio, however, showed no significant impact on Return On Assets, suggesting that financial leverage does not strongly influence the return generated from assets in these companies. The Net Profit Margin was found to have a positive and significant effect on Return On Assets, meaning that higher profitability directly enhances asset performance. Similarly, Total Asset Turnover has a positive and significant impact on Return On Assets, indicating that efficient asset utilization leads to higher returns. The study highlights key financial indicators for improving asset returns in manufacturing companies within the sub-sector.