<![CDATA[This study evaluates the impact of working capital and firm size on the profitability of cement and building material companies listed on the IDX from 2021 to 2025. Profitability serves as a vital indicator to measure operational efficiency and resource optimization. Adopting a quantitative framework, secondary data from eight firms were gathered via purposive sampling, yielding 40 total observations. Hypotheses were tested utilizing multiple linear regression analysis. The empirical findings indicate that working capital has no significant effect on profitability, whereas firm size exerts a significant negative influence. Concurrently, both variables significantly influence profitability. The coefficient of determination (R2) of 24.7% reflects the independent variables' contribution to explaining profitability, with the remainder driven by external factors. These outcomes highlight the urgency of effective asset management to drive corporate earnings. Consequently, this research helps managers and investors appraise financial health and formulate strategic business decisions.]]>
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