<![CDATA[Profitability levels reflected in financial statements can serve as a benchmark for improving corporate performance, ultimately attracting foreign investment. Measurable and stable profitability instills confidence in financial statement users when making investment decisions. This study aims to identify the impact of liquidity, leverage, firm size, and sales growth on profitability. The study population consists of non-cyclical consumer goods companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. A sample of 78 companies was selected using a purposive sampling technique based on specific criteria. The study employs multiple linear regression analysis supported by SPSS version 19 software. The results indicate that liquidity measured by the current ratio has no impact on profitability; conversely, leverage measured by the debt to equity ratio has a significant negative effect on profitability, while firm size and sales growth both have a significant positive effect on profitability.]]>
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