The purpose of this research is to investigate whether manufacturing companies, specifically in sector of consumer goods have significantly relationship between inventory turnover, receivable turnover, current ratio and leverage on firm profitability that use proxy with ROA on manufacturing companies sector consumer goods, either parsial or simultan. the techniques of taking the sample using purposive sampling method.
The result showed that there are relationship positive and significant between inventory turnover and receivable turnover with return on asset and there are relationship negative and no significant between current ratio and leverage with return on asset
Keywords: inventory turnover, receivable turnover, current ratio, leverage, return on asset.