This study aims to analyze the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and Working Capital Turnover (WCTO) on Return on Equity (ROE), with Firm Size as a control variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2019–2023. The study employs a quantitative research approach using secondary data as the data source. The sampl…