PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN PERPUTARAN ASET TETAP TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Sektor Industri Barang dan Konsumsi Yang Terdaftar di BEI 2018)

This study aims to determine the effect of cash turnover, accounts receivable turnover, inventory turnover, and fixed asset turnover on profitability. The population of this study is the goods and consumption industry sector companies listed on the Indonesian Stock Exchange in 2018. The method used in this study is purposive sampling and found a sample of 30 companies. This study uses secondary data, namely company financial statements. The data analysis technique applied is multiple linear regression and penguin hypotheses using the T-test and F test. Fixed asset turnover has a significant positive effect on profitability. The results of the F test show that simultaneously cash turnover, accounts receivable turnover, inventory turnover, and asset turnover still affect profitability