CAHYANA, R. K.; LESTARI, U. P. Determinants of Profitability in the Consumer Non-Cyclicals Sector: The Moderating Effect of Firm Size on Financial Performance. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 21, n. 2, p. 230–251, 2026. DOI: 10.32832/neraca.v21i2.24173. Disponível em: https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/24173. Acesso em: 25 aug. 2026.