<![CDATA[The process of achieving maximum profit by using company assets must certainly be accompanied by the ability to manage working capital management well. This study aims to determine and analyze the effect of working capital management on profitability at PT. Tiga Pilar Sejahtera Food, Tbk with associative research type using quantitative data from secondary data sources. The research instrument used is a list of tables with population in the financial statements of PT. Tiga Pilar Sejahtera Food, Tbk which consists of income statement and balance sheet (statement of financial position) since it was listed on the IDX from 2003 to 2021, namely for 18 years. The sample in this study is the financial statements of PT. Tiga Pilar Sejahtera Food, Tbk for 10 years, from 2012 to 2021 using purposive sampling techniques. Data Collection Techniques used are documentation and literature studies. Data analysis techniques are carried out by studying classical assumptions, multiple linear regression, correlation coefficients, determination tests, t tests and f tests. The results showed that cash turnover, receivables turnover and working capital turnover had a significant effect simultaneously on the return on assets (ROA) at PT. Three Pillars of Sejahtera Food, Tbk.]]>
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