<![CDATA[This study examines cash turnover, inventory turnover, leverage, and firm size on profitability in manufacturing companies in the food & beverages subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The approach used is quantitative with multiple linear regression analysis. The data, in the form of annual reports, were analyzed using IBM SPSS 26. The sample was selected using purposive sampling technique, resulting in 20 companies. Cash turnover, inventory turnover, and leverage affect profitability, while firm size has no effect on profitability. These results emphasize the importance of effectively managing cash turnover, inventory, and leverage in order to send positive signals to investors, which can enhance market confidence and thereby drive an increase in profitability. This study integrates the inventory turnover variable as one of the factors that can affect a company’s profitability and uses more recent years to provide a more relevant overview.]]>
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