The Effect of Financial Ratio on Company Profitability Property and Real Estate Which Registered in IDX

The purpose of this study is to examine how financial ratios affect the profitability of companies in the real estate and property sector that are listed on the Indonesia Stock Exchange between 2018 and 2021. The population in this study was 81 companies. The companies sampled in this research were 56 companies, in the period 2018 to 2021 there were 224 observations. Where the sampling technique used is the purposive sampling method. The data analysis technique uses multiple linear regression analysis. The results of this research conclude that: (1) Current Ratio (CR) has no significant effect on Return on Assets (ROA) and Earning per Share (EPS), (2) Debt to Equity Ratio (DER) has a negative and significant effect on ROA but positive and significant effect on EPS, (3) Total Assets Turnover (TATO) does not have a significant effect on ROA and has a negative and significant effect on EPS.