Pengaruh Debt To Equity Ratio, Sales Growth, Current Ratio, Tato, dan Firm Size Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025

Fitria Zuliastika (Universitas Stikubank Semarang)
Ida Nurhayati (Universitas Stikubank Semarang)

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 7 No. 10 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

                The study aims to investigate and test the effects of Debt to Equity Ratio (DER), Sales Growth (SG), Currìent Ratio (CR), Total Assìet Turnovìer (TATO), and Firm Sizìe on Profitability. The population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Using a purposive sampling technique, 682 firm-year observations were selected based on the predetermined research criteria. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 32. The findings reveal that Debt to Equity Ratio, Sales Growth, Current Ratio, Total Asset Turnover, and Firm Size simultaneously have a significant effect on profitability. Partially, Debt to Equity Ratio and Sales Growth have a negative and significant effect on profitability. Current Ratio has a positive but insignificant effect on profitability, whereas Total Asset Turnover and Firm Size have a positive and significant effect on profitability.