<![CDATA[This study aims to analyze the influence of Inventory Turnover, Total Asset Turnover, Receivable Turnover, and Current Ratio on Return on Assets in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2022–2025. This research employed a quantitative method using secondary data obtained from the companies' published financial statements. The population in this study consisted of 83 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2022–2025. The sampling process in this study employed a non-probability sampling technique using a purposive sampling approach, resulting in 37 companies that met the predetermined criteria, with a total of 148 observations. After testing and identifying outlier data using the Boxplot method, 118 observations were retained for the final analysis. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics version 19. The results indicate that Inventory Turnover and Total Asset Turnover have no significant effect on Return on Assets. Meanwhile, Receivable Turnover and Current Ratio have a positive and significant effect on Return on Assets. Simultaneously, Inventory Turnover, Total Asset Turnover, Receivable Turnover, and Current Ratio significantly affect Return on Assets in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2022–2025.]]>
