Wibowo, Seto Sulaksono AdiMerlin, Merlin2023-01-092023-01-092017-05-26https://repository.polibatam.ac.id/xmlui/handle/123456789/1415This study aims to determine the effect of working capital and the effectiveness of the use of working capital on the level of profitability in insurance companies. The variables used in this study are working capital and the effectiveness of the use of working capital as an independent variable and profitability as a dependent variable. Working capital is measured by working capital turnover (X1), the effectiveness of the use of working capital is measured by cash turnover (X2) and profitability is measured by return on investment (Y). The population in this study is an Insurance Company listed on the Indonesia Stock Exchange from 2011-2015. The sample in this study is taken by using purposive sampling criteria and samples that meet the criteria has been determined as many as 50 financial statements. The type of data used in this study is secondary data originating and published from the Indonesia Stock Exchange (BEI). The collected panel data is then analyzed by using model test, classical assumption, multiple regression analysis, t test, and determinant coefficient analysis to see the level of conformity of the analysis. The result of this research shows that the rotation of working capital has a positive effect on profitability, it can be seen from t value> t table (2.181> 2.010) and cash turnover has no significant effect on profitability, can be seen from t value <t table (-1,771 <2.010).idManajemen BisnisAkuntansi ManajerialManajemen dan Ilmu yang BerkaitanCapitalCashProfitability AnalysisInsuranceThesis