The purpose of this study was to determine whether working capital turnover has an effect on profitability in the food and beverage sector listed on the Indonesia Stock Exchange for the 2014-2018 period. . The objects of research in this study are Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Based on the partial hypothesis test (t test) it shows that the working capital turnover variable has an effect and is significant on ROA.
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