This research has a purpose to know the effect of receivable turn over to PT. Ultrajaya Milk Industry
& Trading Company Tbk, to know the effect of cash rotation terhadap profitabilitas at PT. Ultrajaya
Milk Industry & Trading Company Tbk, to determine the effect of inventory turnover dihadap
profitabilitas on PT. Ultrajaya Milk Industry & Trading Company Tbk, and to know the effect of
receivable turnover, cash turnover, and inventory turnover on profitability at PT. Ultra triumph Milk
Industry & Trading Company Tbk. This research method uses descriptive quantitative descriptive
design. The samples were done with method of sampling sampling. Population used adalah laporan ke
of PT. Ultrajaya Milk Industry & Trading Company Tbk.Sampel 2008 - 2014 Data analysis methods
used simple linear regression analysis, multiple linear regression analysis, classical assumption test
which includes normality test, multi-collinierity test, heterocentasticity test, and correlation test.
Significant tests include test statistic and test, as well as correlation coefficient, and coefficient of
determination.Based on the results of simple regression analysis obtained regression equations
receivable turnover is Y = 39.366 + (-2.995) X. Then obtained the value of R square of 0.721 So the
contribution of the variable (Receivable Turnover, Cash Turnover and Inventory Turnover) is 72.1%
while the rest of 27.9% influenced by other factors no texamined.