Capital Structure And Company Size In Influence The Financial Performance Of Technology Sector Companies On The Indonesia Stock Exchange 2021 – 2025 Period

This study aims to analyze the effect of capital structure and firm size on the financial performance of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 – 2025. Capital structure is proxied by the Debt to Equity Ratio (DER), firm size is proxied by Ln (Total Assets), and financial performance was proxied by Net Profit Margin (NPM). This research employs a quantitative method with an associative approach. The data used were secondary data obtained from the financial statements of technology sector companies listed on the Indonesia Stock Exchange during the period 2021 – 2025. The sample consists of 32 technology sector companies selected using the purposive sampling technique. The analytical method applied in this study is panel data regression using EViews 12 software. The results of this study indicate that, partially, the Debt to Equity Ratio (DER) has a significant effect on financial performance. Meanwhile, firm size, as measured by Ln (Total Assets), did not have a significant effect on financial performance. Simultaneously, capital structure (DER) and firm size have a significant effect on financial performance.