<![CDATA[The rapid development of the technology sector in Indonesia requires companies to continuously improve their financial performance in order to remain competitive. One of the key indicators of financial performance is profitability, which is presumed to be influenced by liquidity and capital structure. The novelty of this study lies in examining the effect of liquidity and capital structure on the profitability of technology sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period, a topic that has received relatively limited attention compared to other sectors.This study aims to examine the effect of liquidity (Current Ratio) and capital structure (Debt to Equity Ratio) on profitability (Return on Assets) in technology sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using panel data regression analysis. The data used are secondary data obtained from company financial statements through purposive sampling. The results indicate that liquidity has a negative but insignificant effect on profitability, while capital structure has a positive but insignificant effect. Simultaneously, liquidity and capital structure do not significantly influence profitability. These findings suggest that liquidity and capital structure are not the primary determinants of profitability in technology sector companies, indicating that other variables outside the model play a more dominant role in influencing financial performance.]]>
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