<![CDATA[This study aims to examine the effect of sales, equity, liabilities, and assets on net profit in construction sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2025 period. This research employs a quantitative approach with an associative research design. The study uses secondary data obtained from companies’ annual financial statements, the Indonesia Stock Exchange (IDX), and other relevant official sources. The sample was selected using purposive sampling, resulting in 13 companies with a total of 78 observations over six years. Panel data regression analysis was conducted using the Random Effect Model (REM). The results indicate that sales have a negative and statistically significant effect on net profit. Meanwhile, equity, liabilities, and assets have no statistically significant individual effects on net profit. However, sales, equity, liabilities, and assets simultaneously have a significant effect on net profit. The coefficient of determination (R-squared) of 55.21% indicates that the four independent variables explain 55.21% of the variation in net profit, while the remaining 44.79% is explained by other factors outside the research model. These findings suggest that higher sales do not necessarily lead to higher net profit, as profitability is also influenced by cost management and operational efficiency. Therefore, construction companies need to optimize revenue management, capital structure, and asset utilization to improve their financial performance]]>
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