Irianto, DanarJamaiyah2023-02-152023-02-152017-06-09https://repository.polibatam.ac.id/xmlui/handle/123456789/1589This study aimed to provide empirical evidence for companies and investors in the form of information that is important to determine the effect of working capital level on corporate profitability. This research uses quantitative approach method, data retrieval technique using purposive sampling method. The sample in this study amounts to 180 manufacturing companies listed on the Indonesia Stock Exchange (BEI). Data analysis technique used is panel data regression analysis. The results showed that the level of working capital has a significant influence on the profitability of companies with increased working capital will be followed by increased profitability of the company. The optimal variable deviation of working capital significantly reduces the profitability of the company. The existence of excessive working capital shows unproductive funds and can cause harm to the company. The variables coage, der, atan, and cr as control variables significantly influence the profitability of the company. This research is limited to manufacturing companies listed in Indonesia Stock Exchange period 2011-2015, so for the future it is advisable to use other variables related to the research and expand the sample from other industries with longer period of year.idManajemen BisnisAkuntansi ManajerialProduksi untuk Keperluan KhususIlmu EkonomiThesis