<![CDATA[This study aims to determine how much influence liquidity, activity, and efficiency of the use of working capital on financial performance. This study includes several independent and dependent variables including: the independent variable is financial performance, while the dependent variable is liquidity, activity, and efficiency of the use of working capital. The population used in this study is a company engaged in the automotive sub sector listed on the Indonesia Stock Exchange during the 2014-2018 period, using a sampling technique in the form of saturated sampling. the number of samples of automotive sub-sector companies that fulfill criteria is 8 companies. Based on partial testing between liquidity (CR) and financial performance (ROA) shows that ð‘¡ð‘ð‘œð‘¢ð‘›ð‘¡(0.250) >ð‘¡ð‘¡ð‘Žð‘ð‘™ð‘’ (1.684). Because the significant value is 0.804> 0.05 which means it is not significant, then ð»0is rejected ð»ð‘Žis accepted. Activity shows that ð‘¡ð‘ð‘œð‘¢ð‘›ð‘¡(-5.002) >ð‘¡ð‘¡ð‘Žð‘ð‘™ð‘’(1.684). Because a significant value of 0.00 <0.05 which means significant, then ð»0is acceptedð»ð‘Žis rejected. Efficient use of working capital (NWC) shows that ð‘¡ð‘ð‘œð‘¢ð‘›ð‘¡ (-0,385) >ð‘¡ð‘¡ð‘Žð‘ð‘™ð‘’(1,684). Because the significant value is 0.703> 0.05 which means it is not significant, thenð»0is is rejected ð»ð‘Ž accepted. For the results of simultaneous hypothesis testing, namely the F test, the value of ð¹ð‘ð‘œð‘¢ð‘›ð‘¡ (10,531)>>ð¹ð‘¡ð‘Žð‘ð‘™ð‘’(2.87) with a significance level of 0.00 <0.05, it can be concluded that liquidity, activity and efficiency of working capital use on financial performance is influential simultaneously on financial performance.]]>
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