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The share price is the value determined by the strength of the offer to buy and sell shares in a certain market mechanism and is the selling price from one investor to another. Stock price is one indicator of company management. Success in generating profits will provide satisfaction for rational investors. This study aims to provide empirical evidence of the effect of the variable eps, profitability ratios, liquidity ratios, and solvency ratios on stock prices in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for 3 periods, namely 2018-2020. Based on the results of the study, it is proven that: Earning Per Share (EPS) has a significant effect on stock prices. Profitability Ratio (ROE) has no significant effect on stock prices. Liquidity Ratio (CR) has no significant effect on stock prices. Solvency Ratio (DER) has no significant effect on stock prices.  

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

The purpose of this research is to analyze and prove the effect of cash flow reports to assess financial performance at the Pintu Air Savings and Loans Cooperative, Akkareso Makassar Branch. The type of data used in this research is quantitative data, namely data that is a collection of numerical data. The research results show that cash flow in 2019 was obtained at a value of 29,409,800 and in 2020 it obtained a value of 28,115,300. In 2021 it produces a value of 39,201,500, an increase of 139.28% from 2020. The results of the liquidity ratio, namely the current ratio, in 2019 obtained a value of 201.26%, in 2020 it obtained a value of 212.70%, in 2021 it produced a value of 213 .00%, while the cash ratio in 2019 was 28.16%, in 2020 it was 22.51%. In 2021 it produces a value of 25.59%. For the profitability ratio, namely ROE in 2019, it obtained a value of 45.25%, in 2020 it obtained a value of 26.10%. In 2021 it produces a value of 19.89%. Meanwhile, in 2019 ROE was obtained at a value of 46.99%, in 2020 it obtained a value of 22.88%. In 2021 it produces a value of 19.12%.

The activities of the Cahaya Phinisi Nusantara PT Bank Sulselbar cooperative can be measured based on the cooperative's financial performance. The good and bad financial performance of a cooperative can be assessed through financial reports in the form of a balance sheet or cooperative profit and loss report which is presented regularly. The aim of this research is to obtain an in-depth overview of Liquidity Ratio Analysis and Profitability Ratios in measuring financial performance in cooperatives. The research approach used is quantitative research with a descriptive approach. The descriptive method is a method used to collect, classify, analyze and interpret data related to the problem and compare it with the actual situation at the Cahaya Phinisi Nusantara Cooperative PT Bank Sulselbar and then draw conclusions. Analysis of Profitability Ratios at the Cahaya Phinisi Nusantara Cooperative PT. Bank Sulselbar in terms of the average value of Return On Assets (ROA) of four point forty three percent (4.43%) and Return On Equity (ROE) of five point eighty six percent ( 5.86%) where the value of the benchmark and determining the cooperative health predicate is five percent (5%) which indicates that it is not good at optimizing its own capital and investment in generating net profits.

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth. The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA). The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.

The Covid-19 pandemic has had an impact on various sectors of life, including a shock effect for the banking industry. The decline in bank credit growth in mid-2020 is evidence of the shock effect. To anticipate various effects, the central bank supports the government by issuing various policies. BPR is growing rapidly in both urban and rural areas. BPR is seen as able to directly touch the community and small business owners with various financial activities. However, at the beginning of the COVID-19 pandemic, OJK recorded a very high credit restructuring value. Similar conditions were also experienced by BPRs in the Residency of Semarang. This study aims to determine whether there is a difference (which is a shock effect) in the financial performance of BPR before and during the covid-19 pandemic. The sample obtained by purposive sampling method is as many as 62 BPR located in the Residency of Semarang. This study uses secondary data in the form of quarterly BPR financial reports. Financial performance analysis was carried out using the CAMEL method. As a result, financial performance in terms of the capital ratio (CAR) and liquidity ratio (LDR) was proven to be affected by the shock effect of the COVID-19 pandemic because there were significant differences between before and during the COVID-19 pandemic. Financial performance in terms of asset quality, management ratios and income, each of which is measured by the ratio of NPL, ROA and BOPO, it is proven that there is no difference between before and during the covid-19 pandemic.

Based on the data obtained, this study was made with the intention of analyzing and examining the liquidity andleverage variables in financial distress with the profitability ratio as moderating in manufacturing companies listed onthe IDX with 3 years of observation, namely the 2017-2019 period. The independent variable is proxied by usingCurrent Ratio (CR) as the liquidity variable and Debt to Equity Ratio (DER) as the leverage variable. The moderatingvariable is proxied using Return on Assets (ROA), while the variable using the Z-Score proxy (Altman). The populationis manufacturing companies for the period 2017-2019 and is listed on the IDX. The sample taken is 99 manufacturingcompanies with purposive sampling method. The method of analysis uses logistic regression. The results of the researchtested show that CR has an effect on financial distress. Meanwhile DER does not affect financial difficulties. However,it is different from ROA, ROA, the effect of CR and DER on financial distress.