<![CDATA[This study aims to examine the effect of Asset Management, Cash Turnover, and Capital Structure on Corporate Financial Performance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial performance is measured using Return on Assets (ROA), asset management is proxied by Total Asset Turnover (TATO), cash turnover is measured using Cash Turnover (CT), and capital structure is proxied by Debt to Equity Ratio (DER). This research employed a quantitative approach using secondary data obtained from the annual reports and financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 43 companies with a total of 215 observations. Data were analyzed using panel data regression with the assistance of EViews 13 software. Based on the model selection tests, the Fixed Effect Model (FEM) was selected as the most appropriate regression model. The results indicate that, partially, Asset Management has a positive and significant effect on Corporate Financial Performance, Cash Turnover has a negative and significant effect on Corporate Financial Performance, and Capital Structure has a negative and significant effect on Corporate Financial Performance. Simultaneously, Asset Management, Cash Turnover, and Capital Structure have a significant effect on Corporate Financial Performance.]]>
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