<![CDATA[This study aims to find empirical evidence about factors that influence Cash Turnover, Receivables Turnover, Inventory Turnover on Profitability. The factor tested in this study is ReturnOnAssets.The sample in this study used 1 beverage subsector manufacturing company in the 2014-2018 period. Samples were taken using the Quantitative method. These factors are then tested using descriptive statistical test methods, multiple linear regression, multiple correlation, determination coefficient, t test, f test, SPSS 25.00.The results in this study indicate that based on a partial test the Cash Turnover variable is accepted and not significant to Profitability, and the Receivable Turnover variable is rejected and not significant to profitability, while the Inventory Turnover variable has a significant positive effect on Profitability. Based on the Simultaneous Test variable Cash Turnover, Receivable Turnover, Inventory Turnover have a rejected and significant influence on profitability.]]>
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