This research is entitled Analysis of the Effect of Working Capital and Liquidity onProfitability at Primkoppol Brebes Resort. This research uses financial report analysistools, working capital turnover analysis, liquidity analysis, profitability analysis, multiple linear regression analysis, t test, F test and coefficient of determination. The results of the analysis from this research are that partially the WorkingCapital variable (X1) has a significant effect on Profitability (Y) because the significantvalue is 0.011 < 0.05 and the calculated t value is 9.266 > t table 4.303. Meanwhile, the Liquidity variable (X2) has no effect on Profitability (Y) because the significant value is 0.087 > 0.05 and the calculated t value is 3.171 < t table 4.303. And simultaneously the variables Working Capital (X1) and Liquidity (X2) have a significant effect on Profitability (Y) because the significant value is 0.016 < 0.050 and the calculated F value is 61.590 > F table 9.55.Keywords: Working Capital, Liquidity, ProfitabilityABSTRAKPenelitian ini berjudul Analisis Pengaruh Modal Kerja Dan Likuiditas TerhadapProfitabilitas Pada Primkoppol Resor Brebes. Dalam penelitian ini menggunakan alatanalisis laporan keuangan, analisis perputaran modal kerja, analisis likuiditas, analisis profitabilitas, analisis regresi linear berganda, uji t, uji F dan koefisien determinasi. Hasil analisis dari penelitian ini adalah secara parsial variabel Modal Kerja (X1) berpengaruh signifikan terhadap Profitabilitas (Y) karena nilai signifikannya 0,011 < 0,05 dan nilai t hitung 9,266 > t tabel 4,303. Sedangkan variabel Likuiditas (X2) tidak berpengaruh terhadap Profitabilitas (Y) karena nilai signifikannya 0,087 > 0,05 dan nilai t hitung 3,171 < t tabel 4,303. Dan secara simultan variabel Modal Kerja (X1) dan Likuiditas (X2) berpengaruh signifikan terhadap Profitabilitas (Y) karena nilai signifikannya 0,016 < 0,050 dan nilai F hitung 61,590 > F tabel 9,55. Kata Kunci : Modal Kerja, Likuiditas, Profitabilitas