The Effect of Cash Turnover, Inventory and Receivables on Profitability in Consumer Goods Industry Sector Companies Listed on the Surabaya IDX

This study aims to determine the effect of cash turnover, inventory turnover and receivables turnover on profitability in manufacturing companies listed on the IDX (2021-2024). The type of research used in this study is quantitative research. The subjects of this study are manufacturing companies in the consumer goods industry sub-sector and the objects of research are cash turnover, inventory turnover, receivables turnover and profitability. Data were collected by recording documents using multiple linear regression analysis. The results of the study show that partially cash turnover, accounts receivable turnover, and inventory turnover do not affect profitability. While simultaneously cash turnover, accounts receivable turnover, and inventory turnover do not have a significant effect on profitability in manufacturing companies in the consumer goods industry sub-sector on the Indonesia Stock Exchange in 2021-2024.