The purpose of this study was to determine how the effect of cash turnover and on profitability, either partially on Manufacturing companies listed on the Indonesia Stick Exchange in 2015-2020. The data used in this study used secondary data. The sample of this study was determined by purposive sampling, so that 42 samples of companies were obtained for 6 years of observation (2015-2020) with 252 observations. The data analysis technique used is data analysis. The first is descriptive statistics, classical assumption test, multiple regression analysis and Hypothesis testing. The results of the study partially show that cash turnover has a positive and significance value of 0,043 which is smaller than α = 0,05.

The effect of receivables turnover on the profitability of Indonesia Stock Exchange-listed manufacturing enterprises This research aims to establish, between 2015 and 2020, how turnover of receivables affects the profitability of Indonesian manufacturing enterprises listed on the Indonesia Stock Exchange. This quantitative research for the years 2015 through 2020 used financial statements from manufacturing companies listed on the Indonesia Stock Exchange as secondary data. In a six-year period, 42 samples of enterprises were gathered for 252 observations via the use of systematic sampling (2015)(2016)(2017)(2018)(2019)(2020). As the first step in the technical analysis of the used data, descriptive statistics, conventional assumption testing, multiple regression analysis, and hypothesis testing are performed using SPSS version 22. The partial turnover of receivables has a positive and statistically significant effect, as its significance value is smaller than a = 0.05, making it statistically significant.