<![CDATA[This study aims to analyze the effect of accounts payable turnover and inventory intensity on inventory turnover in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The analytical method used is multiple linear regression analysis with hypothesis testing through t-tests and F-tests. The results show that partially, accounts payable turnover has no significant effect on inventory turnover, while inventory intensity has a negative and significant effect on inventory turnover. Simultaneously, accounts payable turnover and inventory intensity are proven to have a significant effect on inventory turnover. These findings indicate that inventory turnover is influenced by a combination of business liability management policies and inventory investment levels, although not all variables are individually influential. This research reinforces the Trade-Off Liquidity Profitability Theory, which states that increasing liquidity by holding large amounts of inventory can sacrifice operational efficiency and reduce inventory turnover. Thus, inventory management efficiency is not determined by the size of inventory investment, but rather by the company's ability to balance liquidity and operational efficiency. The results of this study are expected to provide empirical contributions to the development of working capital management literature and serve as considerations for company management in optimizing inventory management policies]]>
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