Debt to Equity Ratio (DER) Size profitability CAR Commodity Futures Contract olein Corporate Social Responsibility disclosure Earning per Share (EPS) Exchange Rate FDR Go Public Government Bond Index Growth IPO Initial Return Investment Opportunity Set (IOS) NOM NPF Return On Assets (ROA) SBI interest rate Stock Price Total Asset Turnover (TATO) toward Dividend Payout Ratio (DPR) Trading Volume Value Exchange and Inflation business risk capital structure cash conversion cycle (CCC) crude palm oil price current ratio current ratio (CR) current ratio(CR) debt to asset ratio dividend policy firm size firm value food and beverages company inventory conversion period (ICP) leverage net profit margin (NPM) payable deferral period (PDP) profit growth receivable conversion period (RCP) sales growth working capital management working capital turnover (WCT)