PENGARUH NILAI EKUITAS, LIABILITAS JANGKA PENDEK, DAN NILAI ASET LANCAR TERHADAP NET PROFIT PADA PT SIDO MUNCUL TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2025

Abstrak

This research studies the effect of equity, current liabilities, and current assets on the net profit of PT Sido Muncul Tbk, a company listed on the Indonesia Stock Exchange, during the 2014–2025 period. The company’s net profit showed fluctuations across the years, presumed to be affected by these financial variables, which also experienced variations over the same period. Using a quantitative approach, secondary data were collected from the company’s financial statements and analyzed through multiple linear regression with the assistance of SPSS software. The research shows that equity, current liabilities, and current assets simultaneously exert a significant effect on net profit. Partially, equity and current liabilities demonstrate a significant positive effect on net profit, while current assets do not show a significant effect. These results highlight the importance of strengthening equity and managing current liabilities effectively to enhance profitability, whereas current assets alone are not a dominant factor in determining net profit