<![CDATA[This study aims to determine and analyze the influence of total assets, total liabilities, total equity on net profit both partially and simultaneously at PT. Selamat Sempurna Matahari Department Store Tbk in the period 2017-2024. The type of data used is quantitative and qualitative data, the data source used is secondary data, data collection techniques are documentation, the test tools used are classical assumption tests, multiple linear analysis, hypotheses include partial tests (t-test) and simultaneous test results (F-test). The results of the capital turnover study have a positive and significant effect. Net profit serves as the ultimate measure of a company's financial performance and reflects management's ability to manage resources to generate profit. Net profit is not only crucial for internal company performance. Simultaneous testing (F-Test) results show that X1, X2, and X3 collectively have a significant effect on net profit. Meanwhile, the coefficient of determination also shows a strong influence between total assets, total liabilities, and equity on net profit. The coefficient of determination (R-square) is 0.424, indicating that 42.4% of the variation in net profit can be explained by these three independent variables. The remaining 57.6% is influenced by other variables outside the model not examined in this study.]]>
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