This study aimed to assess the influence of WCT, and liquiditytoward profitability of manufacturing companies in Indonesia StockExchange. Sampling was carried out using non-probabilisticsampling and obtained 62 of 149 manufacturing companies which arelisted in Indonesia Stock Exchange in 2009-2012. The results ofregression analysis show that WCT, have a significant effect towardliquidity. Meanwhile, the liquidity variable influence significantlytoward the profitability.
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