This study aims to examine the effect of cash turnover and receivables turnover on the profitability of transportation companies listed on the Indonesia Stock Exchange in 2015-2020. This research is a descriptive study with a quantitative approach. The number of companies sampled in this study were 9 companies using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, individual parameter significance test (T test) and coefficient of determination. Based on the results of the study, it showed that cash turnover partially had no significant effect on profitability with a significance value of 0.092. While accounts receivable turnover partially has a significant effect on profitability with a significance value of 0.026.
Keywords: Cash Turnover, Accounts Receivable Turnover and Profitability