Maryanti, E., Nabila, A. M. ., Hermawan, S. and Rahayu, R. A. . (2026) “Firm Size as a Moderator in the Relationship Between Leverage, Cash Flow, Profitability, and Cash Holding: Evidence from Indonesia’s Food and Beverage Sector”, Owner : Riset dan Jurnal Akuntansi, 10(1). doi: 10.33395/owner.v10i1.2864.