Profitability is the ability of the company in obtaining profit or profit. Some factors that can affect profitability in the company one of them is the financial ratio. The purpose of this study to determine the effect of liquidity and working capital turnover on profitability in consumer goods industry companies in Indonesia Stock Exchange period 2013-2015. The population in this study using the consumer goods industry sector, the number of population in this study as many as 38 companies of consumer goods industry. The technique used in sampling is purposive sampling, with the number of samples of 26 companies of consumer goods industry. The data used in this research is secondary data. The analytical model used to solve this research problem is multiple linear regression. Based on the results of the analysis found that: Current Ratio (CR) has a negative effect on profitability, cash flow has a positive effect on profitability, receivable turnover has a positive effect on profitability and inventory turnover have a positive effect on profitability.
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