PENGARUH KOMPONEN MODAL KERJA (WORKING CAPITAL) PADA LIKUIDITAS DAN PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Industri Barang Konsumsi yang Terdaftar Di BEI periode 2012-2014)

The purpose of this study was to analyze how much influence working capital components consisting of cash turnover, accounts receivable and inventories positive effect on profitability (Return On Investment) consumer goods industry companies that have been listed on the Stock Exchange 2012 - 2014. The influence variables which examined in this study are cash turnover, receivable turnover and inventory turnover to liquidity and profitability. This research methodol ogy use a descriptive analysis method and statistical analysis. The data which used in this study respectively 75 and 47 data samples. The results of the regression analysis shows that the effect on the liquidity of cash turnover, receivable turnover has n o effect on liquidity, inventory turnover affect the liquidity and turnover does not affect the profitability of cash, accounts receivable turnover effect on profitability, inventory turnover did not affect the profitability Keywords: cash turnover, recei vable turnover and inventory turnover to liquidity and profitabilit