PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2011-2013)

The Effect of Growth, Cash Turnover, Receivable Turnover dan Inventory Turnover to Probability on Manufactur Companies Sub Sector Food and Beverages Listed in BEI Period 2011-2013 Muhammad Iqbal, 2015 ( + 45 halaman) mi739981@gmail.com The aim of this study is to investigate the effect of growth, cash turnover, receivable turnover, and turnover to ROA at food and beverages companies. Population in this study is manufacturing companies sub sector food and beverages which listed in BEI fom 2011 to 2013, that are 15 companies. Sample was taken using purposive sampling method, and 10 companies selected as the sample of the research. The result of this research shows that the variable of growth has negative insignificant effect to the profitability, the variable of cash turnover has negative insiginificant effect to the profitability, the variable of receivable turnover has negative significant effect to the profitability, and the variable of inventory turnover has positive significant effect to the profitability. So, only receivable turnover dan inventory turnover have significant effect to the profitability rate of food and beverages companies enlisted in the BEI at year 2011-2013