While the rest of 60.60% influenced by other variables used outside this study. The result of Coefficient of Determination (R2) shows the working capital turnover, cash turnover, receivable turnover, and inventory turnover in explaining Profitability of 39.40%. With significance 0,040 indicates working capital turnover, cash turnover, receivable turnover, and inventory turnover simultaneously have a significant and positive effect on profitability. The result of this research in F test test of 3,094 The method used in this study multiple linear regression analysis by doing the classical assumption test first. The number of samples used is 8 companies by using purposive sampling method. Population in this research is textile and garment company that listed in BEI period 2013-2015.
This research is a research conducted with quantitative approach that emphasizes the theory testing through research variables with numbers and perform data analysis in accordance with statistical procedures. From the results of this study is expected to be a material consideration or evaluation for companies in managing working capital, cash, accounts receivable, and inventory better. This study aims to identify and test how much influence of working capital turnover, cash turnover, receivable turnover, inventory turnover on profitability.
