Pengaruh modal kerja dan likuiditas terhadap profitabilitas perusahaan (pada perusahaan manufaktor sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2012-2016)

ABSTRACTThis study is intended to explain the effect of working capital on profitability in food and beverage companies in Indonesia Stock Exchange (BEI) in 2012-2016. The population of this research is all food and beverage companies in BEI in 2012-2016. The sample was taken by using purposive sampling method so that 11 eligible companies as sample. This study uses secondary data and multiple regression analysis method.The results showed. Significant influence on profitability, significant liquidity variables. Simultaneously variable working capital and liquidity are significant.Keywords: profitability, working capital, liquidit