<![CDATA[This study aims to analyze the effect of Net Profit Margin (NPM) and company size on profitability, proxied by Return on Assets (ROA), in properti and real estate companies listed on the Sharia Securities List (DES) for the 2025 period. The study uses a quantitative approach with secondary data obtained from the company's financial statements. The sample was determined through a saturated sampling method (census) which resulted in 70 observation data because all population members met the research criteria. Data analysis was performed using multiple linear regression analysis based on rank transformation (Rank Transformation Regression) with the help of IBM SPSS. The results show that the NPM ranking has a positive and significant effect on the profitability ranking with a significance value of 0.000 < 0.05. The company size ranking also has a positive and significant effect on the profitability ranking with a significance value of 0.042 < 0.05. Simultaneously, the NPM ranking and company size have a significant effect on the profitability ranking with a significance value of 0.000 < 0.05 and a coefficient of determination of 85.2%. These findings indicate that the efficiency of profit position and asset capacity are important factors in increasing company profitability. The research findings support Signaling Theory and Resource-Based Theory in the context of competitive market advantage. These findings are expected to contribute to the development of Islamic financial management literature and provide practical considerations for companies and investors.]]>
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