SUMMARY
The aim of this research to know the influence of Working Capital Turnover, DER, Inventory Turnover, Receivable Turnover and Current Ratio toward the profitability (ROA) of food and beverages companies in 2014-2018. The research approach is an associative research with causal properties. The total population of 20 companies was selected by purposive sampling which get the sample of 11 companies. The data analysis technique used is multiple linear regression analysis. The results of this study explain that partially Working Capital Turnover has a negative and significant impact on ROA, DER has a positive and significant impact on ROA, while Inventory Turnover, Receivable Turnover and Current Ratio have no significant impact on ROA. Simultaneously, the results of the determination coefficient test are 45.6% of the variation of profitability (ROA) which can be explained by the five independent variables.