Pengaruh Manajemen Modal Kerja, Likuiditas, dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia

Consumer Goods Companies have a long-term goal from a financial perspective, namely increasing the value of the company. To achieve this goal, it can be seen from the company's financial performance which can be done using ratio analysis, which includes, liquidity, activity, solvency, and profitability. Profitability is the company's ability to earn profits related to sales, total assets, and own capital. Profitability is very important for companies because companies must improve their performance to achieve the goals desired by a company. Companies with a high level of profitability will provide benefits for shareholders. The higher the ratio value, the better the condition of the company. This study aims to determine the effect of working capital management, liquidity, and firm size on profitability. The population used in this study are Consumer Goods companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique used is purposive sampling. Data analysis was processed using SPSS 25 software. The results showed that the variables of working capital management, liquidity, and firm size had a positive effect on profitability. Keywords: Profitability, Working Capital Management, Liquidity, Firm Siz