Capital (architecture)

Working capital

Descriptive statistics

Statistics

Financial capital

Archaeology

Return on capital employed

Economics

Current ratio

Market liquidity

Business

Mathematics

Geography

Monetary economics

Return on assets

Profitability index

Econometrics

Human capital

Inventory turnover

Capital formation

Economic growth

Finance

PINISI Discretion Review

The logical consequence of credit sales is the increase in trade receivables which in turn disrupts the company's liquidity. This study aims to determine the effect between liquidity and working capital turnover on profitability at PT. Sumber Cipta Multiniaga. The method uses survey techniques and saturated sampling in the form of financial statements. The analytical tool used is descriptive and verification analysis with assumptions with statistical analysis in the form of regression tests, correlation coefficient tests, determination coefficient tests and hypothesis tests. The results of the current ratio study have a significant effect on the determination of 32.6%. Hypothesis testing obtained ρ value 0,000 &lt;0.05. Working capital turnover has a significant effect on return on assets, with a determination of 29.6%. Hypothesis testing obtained ρ value 0,000 &lt;0.05. The current ratio and Working capital turnover simultaneously have a significant effect on the return on assets with a determination of 49.2%. Hypothesis testing obtained ρ value 0,000 &lt;0.05.

The Effect of Liquidity and Working Capital Turnover on Profitability at PT. Sumber Cipta Multiniaga, South Jakarta