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This study aims to analyze the influence of Profitability, Liquidity, Leverage, Opinion Shopping, and Public Accounting Firm (KAP) Size on Going Concern Audit Opinion in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The audit opinion going concern is an important issue because it reflects the company's ability to maintain its business continuity in the midst of economic uncertainty and increasingly complex market dynamics. The research population includes all companies in the property and real estate sectors on the IDX, with sample selection using purposive sampling techniques that resulted in 60 companies as the object of the study. The collected data was analyzed using the logistic regression method to test the influence of each independent variable on the audit opinion going concern. The results of the study show that profitability has a negative and significant effect on the audit opinion of going concern, which means that the higher the level of profitability of the company, the less likely the auditor to give an audit opinion of going concern. Furthermore, Opinion Shopping has been proven to have a positive and significant effect on going concern audit opinions, so that the practice of seeking alternative auditor opinions has the potential to increase the risk of issuing going concern opinions. Meanwhile, the variables Liquidity, Leverage, and KAP Size did not show a significant influence on the audit opinion going concern. These findings confirm that certain financial performance factors as well as management behavior in seeking auditor opinions have an important role in determining audit opinion going concern, while other factors such as the size of the KAP are not necessarily determinative.

This study aims to analyze the effect of firm size, profitability, and liquidity on firm value in the transportation and logistics sector listed on the Indonesia Stock Exchange during 2020–2023. This study uses a quantitative approach with secondary data obtained from annual financial reports. The sample was selected through purposive sampling and resulted in 11 companies over 4 years, totaling 44 observations. Panel data regression analysis was performed using STATA-14. The results show that partially, firm size and liquidity do not significantly affect firm value, while profitability has a significant positive effect. Simultaneously, all three variables significantly affect firm value. This finding implies that profitability is a main concern for investors when assessing firm value.

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 impact of solvency, profitability, and liquidity on financial distress, with good corporate governance as a moderating variable. The research employs a quantitative approach with moderation regression analysis. The results indicate that solvency, profitability, and liquidity have a significant negative effect on financial distress, meaning that the better a company's financial condition in these aspects, the lower the potential for financial difficulties. Additionally, good corporate governance is proven to moderate the effect of solvency, profitability, and liquidity on financial distress, indicating that the application of good governance strengthens the negative relationship between these financial indicators and financial distress. These findings highlight the importance of corporate management in maintaining financial health and applying good corporate governance principles to minimize the risk of financial distress.

This study is titled The Effect of Liquidity and Profitability on the Firm Value of Chemical Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2019–2021 Period. The study aims to assess the development and the partial and simultaneous effects of liquidity and profitability on firm value. This quantitative research used data from 12 manufacturing companies in the chemical subsector listed on the IDX. Data collection was conducted through documentation and literature study, and the analysis was carried out using descriptive and inferential statistics with the SmartPLS 3.8 application. The results show that partially, liquidity has a negative but insignificant effect on firm value, with a significance value of 0.331. Conversely, profitability has a positive and significant effect on firm value with significance values of 0.037 and 0.000. Simultaneously, liquidity and profitability have a positive and significant effect on firm value, indicated by a t-value of 13.671 and a significance level of 0.000. The coefficient of determination (R²) of 59.2% indicates that liquidity and profitability explain the firm value, while the remaining 40.8% is explained by other variables. The study suggests that chemical subsector companies need to improve their financial performance to enhance their firm value.

The research entitled The Effect of Liquidity and Profitability on the Value of Chemical Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The purpose of this study is to determine 1) the development of Liquidity and Profitability on company value, 2) to determine the partial effect of Liquidity and Profitability on company value, 3) to determine the simultaneous effect of liquidity and profitability on company value. This research is a quantitative research type. The sample used in the study was 12 chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange. Data collection techniques used documentation and literature studies. This study uses stock data of issuers included in the Chemical Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period and analyzed using descriptive and inferential statistics using the Smart PLS 3.8 application. The results of descriptive statistics show that partial liquidity testing has a negative and insignificant effect on the value of chemical sub-sector manufacturing research on the Indonesia Stock Exchange in 2019-2021, marked with a significance value of 0.331, while partial results for profitability have a positive and significant effect on the value of chemical sub-sector manufacturing companies on the Indonesia Stock Exchange in 2019-2021, marked with a significance value of 0.037 and 0.000 below the alpha level used 5%. The results of simultaneous testing show that two variables that are carefully examined, namely liquidity and profitability, have a positive and significant effect on the value of the company, this is indicated by a t-value of 13.671 with a significance value of 0.000 below the alpha level used 5%. The coefficient of determination (R2) shows that the contribution of liquidity and profitability variables to the maintenance value of chemical sub-sector manufacturing is 59.2%, the remaining 40.8% is influenced by other variables not included in this research model. This research suggests that many manufacturing companies in the chemical subsector listed on the Indonesia Stock Exchange (IDX) performed poorly in 2019-2021, and therefore, they must further improve their performance.

This research aims to empirically prove the influence of activity ratios, profitability, liquidity and solvency on company value. Partially and simultaneously. The population in this study is industrial sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling method uses a purposive sampling method. The sample in this research was 40 companies over 4 years totaling 160 data, after outlier data the total sample in this research amounted to 140 data. The data analysis technique is descriptive statistics, classic assumption tests, including: (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, hypothesis testing (t test, f & R2 test) using SPSS version 26 software. The results of this research partially show that the activity ratio has no effect on company value. Meanwhile, profitability and solvency ratios influence company value. Simultaneously the activity ratio, profitability, liquidity and solvency influence the company value of industrial sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period.

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.

This research aims to examine the effect of profitability, liquidity, solvency, market value and dividend policy on stock returns in companies that are consistently included in the LQ45 index for the period 2020 to 2023. The determination of the research sample of 18 companies was carried out using the purposive sampling method. Meanwhile, for hypothesis testing and research instruments using multiple linear regression analysis tools with SPSS software. The results of the study prove that proitability, liquidity, solvabiity, market value and dividen policy has no effect on stock returns