SUMMARY
The purpose of this research is to find out whether there is an effect of working capital, sales, debt and company size on profitability in property and real estate companies listed on the Indonesia Stock Exchange for the period 2014-2018 using the t and F test. A population of 52 companies were searched using purposive sampling so that the sample amounted to 33 with a total of 165 data. Data analysis was tested by multiple regression which fulfilled classical assumptions. The conclusion of this study shows that partially there is no influence of the firm size variable on profitability, the variables that have a significant influence in a positive direction are sales, while the variables that have a negative effect on profitability are working capital and debt. Simultaneously, the four independent variables affect its profitability