2.3. ProfitabilityProfitability is a financial ratio that connects the elements of the balance sheetand profit and loss statement with one another can give an idea about the historyof the company and its position on the current ratings. The size of the financialratios used in this study is a profitability ratio that indicates the company’s abili-ty to generate income in a particular period (Dwi & Syarfan, 2016). This ratioprovides a measure of the effectiveness of the management of a company.