SUMMARY
The study was conducted to examine how the impact of working capital, current ratios, fixed assets, and sales on the net income of property, real estate and building construction companies on the IDX for the 2016-2018 period. The research sample was 59 companies. The coefficient of determination is 0.991, meaning that the net income variable which is able to explain the working capital, CR, fixed assets and sales variables is 99.1%, and other independent variables is 8.9%. The results of the discussion state that partially working capital, CR, and sales have a significant and significant effect, while fixed assets have a but insignificant effect on net income. And simultaneously working capital, CR, fixed assets, and sales have a significant impact on net income.Keywords: Working Capital, Current Ratio, Fixed Assets, and Sales to Net Income