PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PT CEPAT MAJU BERKARYA

Profit is the basis for measuring the performance of management's ability to process and operate company assets. For companies, the problem of profitability is very important and for company leaders. There are several measuring tools used to measure the level of profitability, including: return on assets (ROA), return on equity (ROE) and return on investment (ROI). In this study, the level of profitability will be measured by return on assets (ROA). This study aims to obtain tested explanative findings about (1) the effect of cash turnover on profitability, (2) the effect of turnover of accounts receivable on profitability, and (3) the effect of turnover inventory on profitability at PT Cepat Maju Berkarya. The research design used in this research is causal quantitative. The subject of this research is PT Cepat Maju Berkarya, and the object of research is cash turnover, accounts receivable turnover, inventory turnover and profitability. Data were collected by recording documents, then analyzed using multiple linear regression analysis. The results showed that (1) cash turnover had a positive and significant effect on profitability, (2) accounts receivable turnover had a positive and significant effect on profitability, (3) Inventory turnover has a positive and significant effect on profitabilit