Pengaruh Perputaran Modal Kerja, Likuiditas, dan Solvabilitas Terhadap Profitabilitas Perusahaan Sub Sektor Farmasi

Profitability is the company's ability to get profits through all available capabilities and sources such as sales, cash, capital, number of employees, number of branches and so on. This study aims to determine the effect of working capital turnover, liquidity, and solvency variables on the profitability of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2015-2018. The number of samples taken is 10 (ten) companies. Determination of the sample in this study using a purposive sampling method. The analysis technique in this research is descriptive analysis and multiple linear regression using SPSS as data processing. The results of this study indicate that simultaneously working capital turnover, liquidity, and solvency variables significantly influence profitability. While partially profitability formulated with Net Profit Margin (NPM) has no positive and significant effect on profitability (NPM), liquidity has no significant effect on profitability (NPM), and solvability has no significant effect on profitability (NPM). Key Words: profitability (NPM), Working Capital Turnover, Liquidity, and Solvenc