Daftar Isi:
  • The study aims to determine whether there is influence of working capital on profitability at Food and Beverages companies listed on the Indonesia Stock Exchange during the period 2013-2017. The samples are 16 companies which have been selected by using purposive sampling. The data collected by documentary method is using secondary data. The data analysis technique used is multiple linear regression with the aplication instrument of SPSS (Statistical Product and Service Solutions). The result showed that working capital turnover did not have a significant positive effect on profitability, cash turnover did not have a significant positive effect on profitability, receivable turnover did not have a significant positive effect on profitability, and inventory turnover did not have a significant positive effect on profitability at Food and Beverages company. Key words : Working Capital Turnover, Cash Turnover, Receivable Turnove, Inventory Turnover, and Profitability