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The purpose of this study is to describe and analyze the effect of CAR and NPL on the profitability of conventional banking companies listed on the Indonesia Stock Exchange that are intervened by LDR. This study uses a type of quantitative research. All conventional banks listed on the Indonesia Stock Exchange from 2017 to 2021 as a study population are 37 banks. The sampling technique in this study used purposive sampling, so that 13 companies were determined as samples. This study uses the PLS data analysis method with the help of the SmartPLS 3.0 program. The results showed that the Capital Adequacy Ratio had a negative and insignificant effect on the company's Loan To Deposit Ratio. Non Performing Loans have a negative and significant effect on the company's Loan To Deposit Ratio. Capital Adequacy Ratio and Non-Performing Loans have a positive and not significant effect on company profitability. Loan To Deposit Ratio and Non Performing Loan have no significant negative effect on Profitability through Loan To Deposit Ratio conventional banking companies listed on the Indonesia Stock Exchange.  

The main goal of this study is to assess the impact of sales growth applying the leverage as mediator factor and capital intensity to profitability. The population of study consist of 41 manufacture corporates registered at the IDX which the observation period during year 2019 to 2020. Based on the data analysis and result of study applying Structural Equation Modeling-Partial Least Square or SEM-PLS, the evidence shows that there is no impact significantly from sales growth to profitability. Meanwhile, sales growth has an impact positively to leverage; financial leverage has an impact negatively to profitability; and financial leverage could mediate the effect of sales growth variable to profitability. In addition, capital intensity has an impact negatively to profitability.As the implication, this result recommends that manufacture companies should avoid using debt to finance their operation because it could lead to a decrease in profits.

This study aims to determine how much influence Profitability and Company Size have on Capital Structure in Retail companies listed on the Indonesian Stock Exchange for the 2019-2021 period. The data analysis method in this study is the associative analysis method and the quantitative analysis method. The population in this study are retail companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling was chosen as the sampling technique. The samples used in this study amounted to 10 companies. Simultaneous results that Profitability and Firm Size jointly affect the Capital Structure. Furthermore, for partial testing or called the t test, the Profitability variable has a negative and significant effect on Capital Structure. As well as the variable Company Size partially has a negative and significant effect on Capital Structure. Profitability and company size variables have a contribution of 41.2% while the remaining 58.8% is influenced by other factors.    

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

This study aims to analyze the effect of liquidity (current ratio and cash ratio) and solvency (Debt to Equity Ratio or DER) on profitability (Return on Assets or ROA). This research was conducted with quantitative methods. The population in this study are pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample used in this study were 10 companies selected by purposive sampling method. The data analysis method used is multiple linear regression method performed with SPSS 25. The results of this study indicate that: (1) the F test simultaneously shows the variables current ratio, cash ratio, and DER have a positive effect on ROA; (2) the t test shows that partially the current ratio and DER variables have no effect on ROA and the cash ratio variable has an effect on ROA; (3) the R2 test shows that the Adjust R value is 0.658 meaning that the current ratio, cash ratio, and DER variables can explain the ROA of 65.8% and the remaining 34.2% is influenced by other variables.      

The purpose of this research is to determine the effect of solvency ratio, capital structure, and social responsibility on financial performance. This research uses 20 samples consisting of 5 companies in the cigarette industry subsector based on the time period 2018-2021. Data is collected from annual reports available on the Indonesia Stock Exchange (IDX). The analysis in this research uses 3 (three) approaches, including descriptive statistics, correlation, and regression. Based on the results of this research, it can be concluded that of the six elements, including ROA, ROE, DER, DAR, WC, and CSR, show good financial performance. In addition, DER and DAR measures negatively affect ROA and ROE. This is because the increase in solvency value causes the company's profit to decrease, it means that the company's high debt ownership makes the company pay higher interest so that the company's profit is small. WC and CSR have no impact on ROA and ROE. This is because the company's asset ownership can cover their current debt and CSR implementation can help convince interested parties to invest in the company. Based on the research conducted, the company should minimize the use of debt as funding in its operational activities, because it can affect the profitability of the company which causes a decrease in the value of ROA and ROE. In addition, the company should reconsider the implementation of CSR because it can help create a positive image of the company in the eyes of the public, even though the company's expenses will increase

This puspose of this tudy to determine the effect of earnings management, tax avoidance, and profitability on firm value. This type  type of research is quantitative. The study was conducted on banking companies listed index LQ45 on the Indonesia Stock Exchange in 2015-2021, with a total sample of 35 samples using a purposive sampling method. Data collection methods are secondary data. The analysis was done by using panel data method. Earnings management is measured using price to book value (PBV), tax avoidance is measured using an effective tax ratio (ETR), and profitability is measured using an return on asset (ROA). The results of this study indicate that (1) earnings management has a positive on firm value. (2) tax avoidance has a positive on firm value. (3) profitability has a positive on firm value.

This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), Financing to Deposit Ratio (FDR) and Operating Cost of Operating Income (BOPO) on the Profitability of Islamic Commercial Banks in Indonesia. Sampling in this study used a purposive sampling method with data collection techniques, documentation studies and library research. The number of samples used as many as 12 Islamic Commercial Banks in Indonesia. The data obtained were analyzed using multiple linear regression analysis using Eviews 10 software and Microsoft Excel 365. The results of this research indicate that the CAR has an insignificant positive effect on Profitability, NPF has a significant negative effect on Profitability, FDR has an insignificant negative effect on Profitability, and (BOPO) has a significant negative effect on profitability. 

This study aims to analyze and determine the effect of Leverage, Profitability, Company Size and Public Ownership on Risk Management Disclosure in manufacturing companies listed on the Indonesia Stock Exchange 2015 – 2018. This study focuses on all manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2018. 2018. Sample selection was done using purposive sampling method and obtained 23 samples with 92 data. The analytical method used in this research is Multiple Regression Analysis. Based on the result of the research, the variable leverage, profitability, firm size, and public ownership simultaneously affect risk management disclosure. Partially, the leverage variable, profitability variable and public ownership variable affect the risk management disclosure. While the variable size of the company does not affect the risk management disclosure.

Financing is the main function and product of Islamic banking, namely the distribution of funds aimed at helping those in need, and if managed properly, can contribute significantly to Islamic banking income. However, in their distribution, funds carry many risks due to the uncertain and diverse nature of humans. This risk is reflected in the existence of loans that face problems that reduce the profits or profitability of Islamic banks. The purpose of this study is to explain the effect of Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on the profitability (ROA) of Bank Kaltimtara Syariah By including Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) as the independent variable and profitability (ROA) as the dependent variable. This is a quantitative research with multiple linear regression analysis techniques. The population or research theme is the annual report of Bank Kaltimtara Syariah. A total of 9 samples were taken from the Bank Kaltimtara Syariah Quarterly Financial Report for the 2016-2018 period. Based on the test results, it is known that tcount = - 1.4 98 < t table = 1.8 3 3 Financing and NonPerforming Financing (NPF) both have no significant positive effect on Return On Assets (ROA). While the Financing to deposit Ratio (FDR) regression shows a significant influence on Profitability (ROA). The amount of tcount is 1.859 > ttable 1.833

Financial distress is a condition whene the company are in a state financial difficultes. Every company must have an early an early warning system to detect the potential for financial distress in order to avoid bankruptcky. The Purpose of this is to analyze and provide empirical evidence regarding the effect profitability (ROA), as a moderating between liquidity (CR), leverage (DAR), sales gowth (SG), in predicting financial distress (Altman Z-Score). The population in this purpose were retail companies on the IDX for the 2016-2020 period, with a sample of 19 companies studied for 5 years so that 95 samples were obtained, using the purposive sampling method. The data used is secondary data in the form of information from the company’s financial statements. The data analysis technique used logistic regression and moderating regretion analysis (MRA). The rsults prove that the variables of liquidity, sales growth and profitability are able to predict financial distress, while leverage cannot predict financial distress, the profitability variable strengthens the influence of liquidity and sales growth in predicting financial distress but weakens leverage in predicting financial distress. The advince given is expected thet the company can increase the effectiveness and efficiency in managing assets and can increase sales so that the profit received by the company increases so that the company can avoid financial distress.

This study aims to find out how the financial condition happened in the case of the IPDN project at the company Pt. Hutama Karya. In this case, the project case is reviewed by analyzing the financial problems that occur in it. The research method used is quantitative by taking a comparative calculation approach between 2021 and 2022, which type of research uses a secondary data approach obtained from annual financial reports for a period of 1 year, namely 2021-2022, books, journals, and other sources. other. The results of the research can be concluded that the company PT. Hutama Karya experienced a decrease in profitability in 2022 where the performance of financial companies in the 2022 period decreased, from the results of the gross profit margin analysis it can be seen that the proportion of company revenue decreased by a difference of 1% and from the results of the profitability analysis using the ratio of return on assets decreased reached 0.08% above the profit from managing the company's resources and assets.

This study aims to determine the effect arising from Leverage, Dividend Policy and Working Capital Turnover in the company PT Indofood Sukses Makmur Tbk for the period 2012-2021. This study uses secondary data with a sample of 40 from the quarterly financial statements for 10 years belonging to PT Indofood Sukses Makmur Tbk. The data was obtained from the Indonesia Stock Exchange (IDX) website. The data that has been collected then goes through a prerequisite test, namely the Classic Assumption Test, Validity Test and Reliability Test before testing the hypothesis (multiple linear regression). The conclusion from the results of this study is that partially Leverage has a significant negative effect on company profitability. Dividend Policy Variable partially has a significant negative effect on the company's profitability. Partially, the Working Capital Turnover variable has no significant negative effect on the company's profitability. Leverage, Dividend Policy, and Working Capital simultaneously have a significant positive effect on the company's profitability, while the results of the coefficient of determination with a value of 0.726 which means that Leverage, Dividend Policy and Working Capital have an effect of 72.6% on the Company's Profitability and the remaining 27.4% influenced by other variables not included in this study.

A company definitely aims to make a profit. The company also has a purpose to prosper the owners by maximizing the value of the company. The higher the value of a company will reflect that it has high prosperity for stock owners. This study was conducted with the aim of providing empirical evidence of the influence of debt and profitability policies on corporate value in agricultural sector companies listed on the IDX for the 2019-2021 period. This study uses the population of agricultural sector companies recorded on the IDX in 2019-2021. Then the use of samples obtained by adopting purposive sampling method.  Descriptive statistical test method and multiple linear regression test into data analysis techniques in this study.  This study gives the result that the debt policy and profitability have no influence on the variable value of the company.

This study aims to determine the effect of tax planning and profitability on earnings management in the food and beverage subsector manufacturing companies listed on the Indonesia stock exchange.en. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange during 2019-2021, where there are 30 companies, while the sample taken is 22 companies with a sampling technique using purposive sampling. The data processed were 66 samples that had been tested for classical assumptions in the form of assumptions of normality, multicollinearity, heteroscedasticity and autocorrelation. Methods of data analysis using multiple regression techniques. The results showed that Tax Planning had a positive and significant effect on Earnings Management, Profitability had a positive and significant effect on Earnings Management.

The health of a company is assessed from the capital adequacy ratio known as the Capital Adequacy Ratio. The Capital Adequacy Ratio serves as a reservoir for the risk of loss that may be faced by the bank. Capital Adequacy Ratio as a ratio that describes the ability of banks to provide funds as reserves in preventing the risk of losses experienced by banks. This ratio is useful for knowing whether a bank has very good, good, fairly good, poor, or bad health which will be very useful for policy makers. This study aims to examine in more detail the effect of the ROA, ROE, FDR, and BOPO variables on the CAR or Capital Adequency Ratio of PT Bank Muamalat Indonesia in 2017 to 2021. The analysis of this study uses a time series using the E-views 12 program and shows the results The research shows that together the ROA, ROE, FDR, and BOPO variables have a positive effect on the profitability of PT Bank Muamalat Indonesia while the variable that has a partially positive significant influence is the ROA variable while other variables such as ROE, FDR, and BOPO have no effect on CAR. or the Capital Adequacy Ratio of PT Bank Muamalat Indonesia.

The purpose of this study was to examine the effect of the effectiveness of the audit committee, as measured by committee size, number of meetings, and competence, as well as audit quality on earnings quality with firm size, leverage, and profitability as control variables. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection method used purposive sampling and 292 data were obtained. The results of hypothesis testing with multiple linear regression showed that the size of the audit committee and audit quality had a positive effect on earnings quality. Meanwhile, the number of meeting and competence has no effect on the quality of earnings. Furthermore, all control variables affect earnings quality.

Working capital is all of the current assets that are used in the company's daily operations, such as advance purchases of raw materials, payment of wages/salaries for employees, laborers, and so on, where the funds that have been issued are returned to enter the company in a not too long period of time. a long time in through the company's sales results. This study aims to describe the working capital turnover of UD. Mak Delpi and to explain the profitability level of UD. Mom Delpi. The research method used is descriptive method with analysis of working capital turnover ratios (ratio of cash turnover, accounts receivable turnover, inventory turnover). The results of the analysis show that UD's working capital turnover. Mak Delpi Lubuk Tukko in 2019-2021 based on the cash turnover ratio and accounts receivable turnover ratio is considered good or effective, and based on the inventory turnover ratio it is so slow that it is considered ineffective.

Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.

This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.