<![CDATA[This research is motivated by the importance of effective working capital management in increasing company profitability, particularly in the non-cyclical sector, which is characterized by stable demand. This study aims to analyze the effect of cash turnover, collection turnover, and inventory turnover on the profitability of non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research method uses a quantitative approach with multiple linear regression analysis techniques, based on financial report data from 324 companies analyzed through statistical tests including the classical assumption test, t-test, F-test, and coefficient of determination. The results show that the three variables: cash turnover, receivables turnover, and inventory turnover have a positive and significant effect on profitability, both partially and simultaneously. However, the low coefficient of determination value indicates that most of the variation in profitability is influenced by other factors outside the research model. In conclusion, effective working capital management contributes to increased profitability, but additional variable analysis and broader research are needed to obtain a more comprehensive understanding of the determinants of company profitability]]>
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