Abstract. This research aims to find out the effect of turnover of working capital components that include cash turnover, receivable turnover, inventory rotation to the profitability of pharmaceutical sub-sector manufacturing companies. The population in this study is all pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The samples in this study were 5 pharmaceutical sub-sector manufacturing companies selected using purposive sampling method. The analysis technique used is multiple regression analysis. The results showed that the working capital component of the company has a strong relationship to profitability. The results of the hypothesis test simultaneously showed that the working capital component simultaneously affects the profitability of the company. While the test results were partially obtained results that cash turnover and inventory turnover were in response to the company's profitability. While the turnover of receivables has no influence on the profitability of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018.Keywords: Profitability, Cash Turnover, Receivable Turnover, Inventory TurnoverAbstrak.Penelitian ini bertujuan untuk mengetahui pengaruh perputaran komponen modal kerja yang meliputi perputaran kas, perputaran piutang, perputara persediaan terhadap profitabilitas perusahaan manufaktur sub sektor farmasi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Sampel dalam penelitian ini yaitu 5 perusahaan manufaktur sub sektor farmasi yang dipilih mengunakan metode purposive sampling. Adapun teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa komponen modal kerja perusahaan memiliki hubungan yang kuat terhadap profitabilitas. Hasil uji hipotesis secara simultan menunjukkan bahwa komponen modal kerja berpengaruh secara simultan terhadap profitabilitas perusahaan. Sedangkan hasil pengujian secara parsial diperoleh hasil bahwa perputaran kas dan perputaran persediaan berpengasuh terhadap profitabilitas perusahaan. Sementara perputaran piutang tidak memiliki pengaruh terhadap profitabilitas perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2014-2018.Kata Kunci: Profitabilitas, Perputaran Kas, Perputaran Piutang, Perputaran Persediaan