PENGARUH CURRENT RATIO, CASH TURNOVER, TOTAL ASSETS TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

The results of this study intend to examine the effect of Current Ratio, Cash Turnover, Total assets Turnover and Debt to Equity Ratio on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019 Period. In this study, researchers used Return On Assets (ROA) to calculate the results of Profitability. This study uses a population of manufacturing companies. The use of Purposive Sampling was carried out to determine the sample data from this study with a total sample of 58 companies. This research applies multiple regression data analysis method. The development of research proves that the Profitability variable can be explained by the variables Current Ratio, Cash Turnover, Total Assets Turnover and Debt to Equity Ratio of 38%. The result of this research shows that the Current Ratio partially has no positive and insignificant impact on Profitability (Return On Assets). Partial Cash Turnover has a negative and insignificant impact on Profitability (Return On Assets). Total Assets Turnover partially has a positive and significant impact on Profitability (Return On assets). Debt to Equity Ratio partially does not have a negative and significant impact on Profitability (Return On Assets). Meanwhile, the simultaneous CR, CTR, TATO and DER tests have a positive and significant impact on Profitability (Return On Assets).Hasil penelitian ini bermaksud menguji pengaruh dari Current Ratio, Cash Turnover, Total Assets Turnover dan Debt to Equity Ratio terhadap Profitabilitas Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Dalam penelitian ini peneliti menggunakan Return On Assets (ROA) untuk melakukan perhitungan hasil Profitabilitas. Penelitian ini menggunakan populasi perusahaan manufaktur. Penggunaan Purposive Sampling dilakukan untuk menentukan data sampel dari penelitian ini dengan total sampel 58 perusahaan. Penelitian ini menerapkan metode analisis data regresi berganda. Perkembangan penelitian membuktikan variabel Profitabilitas bisa dijelaskan oleh variabel Current Ratio, Cash Turnover, Total Assets Turnover dan Debt to Equity Rasio sebesar 38%. Perolehan dari penelitian ini menunjukkan Current Ratio secara parsial tidak berdampak positif dan tidak signifikan terhadap Profitabilitas (Return On Assets). Cash Turnover secara parsial berdampak negatif dan tidak signifikan terhadap Profitabilitas (Return On Assets). Total Assets Turnover secara parsial berdampak positif dan signifikan terhadap Profitabilitas (Return On Assets). Debt to Equity Ratio secara parsial tidak berdampak negatif dan signifikan terhadap Profitabilitas (Retun On Assets). Sedangkan secara uji simultan CR, CTR, TATO dan DER berdampak positif dan signifikan terhadap Profitabilitas (Return On Assets)