PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study was aimed at finding out the effect of cash turnover, receivable turnover, inventory turnover, leverage, and liquidity of company on profitability in consumer goods companies listed on Bursa Efek Indonesia for the period 2016-2018. The population of this study is the consumer goods companies listed on the IDX during the 2016-2018 period, amounting to 47 companies. The sampling technique used was purposive sampling method. The sample obtained was 29 companies with 87 observed data. The data analysis method used multiple linear regression analysis. Based on the results of testing the classical assumptions, it shows that the regression model has met the classical assumptions and can be used for further analysis. Based on the results of hypothesis testing, it can be influence inventory turnover and leverage partially affect profitability, Meanwhile on partial analysis showed only cash turnover; accounts receivable turnover; and liquidity no effect on profitabilit