<![CDATA[Purpose - This study aims to determine the effect of (1) cash turnover on profitability (2) accounts receivable turnover to profitability (3) and inventory turnover to profitability (ROA) in food and beverage companies listed on the Indonesia Stock Exchange.Methodology - This research is classified as causative research. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by purposive sampling based on the criteria of a food and beverage company listed on the IDX, the company that issued financial statements during the year of observation. The sample in this study was 65 observations. The type of data used is secondary data from the website www.idx.co.id. The analytical method used is multiple regression analysis using the STATA program.Finding - The results of this study indicate (1) cash turnover has a significant positive effect on profitability (2) accounts receivable turnover has a significant positive effect on profitability (3) and inventory turnover has no significant positive effect on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX). Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover, Working Capital Turnover, Profitability]]>
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