The Effect of Working Capital, Liquidity and Leverage on Profitability

This research was conducted with the aim of: 1) To analyze the effect of working capital turnover on profitability; 2) To analyze the effect of liquidity on profitability; 3) To analyze the effect of leverage on profitability. This type of research used in this study is casual associative research (causal associative research). The population of this research are property, real estate, and building construction companies which are included in the Kompas 100 index which are listed on the Indonesia Stock Exchange (IDX) in the period 2013-2018. The sampling technique is using purposive sampling technique. The analytical method used to test hypotheses is multiple regression analysis. The results of the study show that: 1) Working capital turnover has no effect on profitability; 2) Liquidity has no effect on profitability; and 3) Leverage has a negative effect on profitability.