<![CDATA[This study aims to examine the factors (Cash Turnover, Account Receivable Turnover dan InventoryTurnover to profitability ROA Study In Company Property and Real Estate Listed on the IndonesiaStock Exchange) that influence profitability of property and real estate companies listed on theIndonesia Stock Exchange. The results of the study show that variable Cash Turnover has partiallysignificant effect to profitability (Return On Asset), Variable Account Receivable Turnover haspartially significant not effect to profitability ROA and variable Inventory Turnover has partiallysignificant not effect to profitability ROA. Simultaneously variable cash turnover, accountsreceivable turnover, and inventory turnover have a significant effect on profitability ROA.Key WordS: Profitability, ROA, Cash Turnover, Accounts Receivable Turnover, Inventory Turnover Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi profitabilitas perusahaanproperty dan real estate yang terdaftar di BEI. Faktor- faktor tersebut adalah perputaran kas,perputaran piutang dan perputaran persediaan terhadap profitabilitas ROA perusahaan property danreal estate yang terdaftar di BEI. Hasil penelitian menunjukan bahwa variabel Perputaran Kasberpengaruh signifikan terhadap Profitabilitas ROA, Perputaran Piutang tidak berpengaruh terhadapProfitabilitas ROA dan Perputaran Persediaan tidak berpengaruh terhadap Profitabilitas ROA Secarasimultan menunjukan bahwa Perputaran Kas, Perputaran Piutang dan PerputaranKata Kunci: profitabilitas, ROA, Perputaran Kas, Perputaran Piutang, Perputaran Persediaan]]>
