<![CDATA[This study aims to analyze the effect of quick ratio, cash turnover, inventory turnover, and accounts receivable turnover on the profitability of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This study employed a quantitative approach using secondary data obtained from companies’ annual financial reports published by the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 41 companies and 164 observations over a four-year period. The data were analyzed using multiple linear regression to examine the partial and simultaneous effects of the independent variables on profitability. The results indicate that quick ratio, cash turnover, inventory turnover, and accounts receivable turnover each have a positive and significant effect on profitability. Simultaneously, the four variables also have a significant effect on profitability, with an Adjusted R Square of 0.559, indicating that 55.9% of the variation in profitability can be explained by the variables included in the research model. These findings indicate that effective liquidity management and the efficient turnover of cash, inventory, and receivables are important factors in improving the profitability of companies in the food and beverage subsector.]]>
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