<![CDATA[This study aims to examine the effect of firm size, company efficiency, and liquidity on profitability in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using the purposive sampling method, and the valid data consisted of 48 companies. The data processing method used in this study was multiple regression analysis with the assistance of SPSS version 31 and Microsoft Excel. The results of this study indicate that firm size, company efficiency, and liquidity do not have a significant effect on profitability. The implication of this study shows that the improvement of company profitability is not only determined by company size, asset utilization efficiency, and the ability to meet short-term obligations, but may also be influenced by other factors outside this study.]]>
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