Qolyuby, M.; Komara, A.; Yulianto, A. Analysis of the Effect of Receivables Turnover, Inventory Turnover, And Liquidity on Profitability With Company Size As a Moderation Variable in Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2021-2024 Period. JEMS 2026, 8, 1349-1358.