The purpose of this study was to determine the working capital turnover, cash
turnover, inventory turnover and receivables turnover on the company's
performance as seen from the level of profitability. The population used in this
study are food and beverage companies listed on the Indonesia Stock Exchange in
2017-2020. The sampling technique used is purposive sampling. Data samples
obtained as many as 56 data companies that have met the criteria. Data analysis
used is multiple linear regression analysis with the help of SPSS program. The
results of this study indicate that working capital turnover and inventory turnover
have a negative effect on company performance, while cash turnover and
accounts receivable turnover have no effect on company performance.