Pengaruh Aktivitas terhadap Profitabilitas pada Industri Manufaktur di Bursa Efek Indonesia (BEI)

This study aims to examine the effect of working capital turnover, cash turnover, accounts receivable turnover, inventory turnover on profitability (ROA) in the manufacturing industry on the Indonesia Stock Exchange. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI). There are 83 companies that became research samples according to the criteria set. The sample technique used was purposive sampling. The research method used in this study is multiple linier regression. The result of the research show partially that working capital turnover has no significant effect on profitability, cash turnover has no significant positive effect on profitability, accounts receivable turnover has no significant effect on profitability, and inventory turnover has a significant positive effect on profitability. Meanwhile, simultaneously working capital turnover, cash turnover, accounts receivable turnover, inventory turnover have a significant effect on profitability. Keywords : Working Capital Turnover, Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Profitability (ROA