The study was conducted to determine the effect of accounts receivable turnover, inventory turnover and cash turnover on the profitability of food and beverage companies listed on the Indonesia Stock Exchange in the period 2019-2022. The independent variables in this study are accounts receivable turnover, inventory turnover and cash turnover. The dependent variable in this study is the company's profitability calculated from Return On Asset (ROA). This study uses quantitative research with descriptive statistical research types. The sample in this study was 22 food and beverage companies with sampling using purposive sampling techniques. This study uses secondary data. Data analysis used in this study is using multiple linear regression analysis. The results shown in this study are that accounts receivable turnover (X1) has a negative and significant effect on profitability with a Tcount value of (-16.090) < Ttable (1.663) and Sig 0.001 <0.05, inventory turnover (X2) has a positive and significant effect on profitability with a Tcount value of (4.358) > Ttable (1.663) and Sig 0.001 <0.05, cash turnover (X3) has a negative and significant effect on profitability with a Tcount value of (-11.969) < Ttable (1.663) and Sig 0.001 <0.05. There is a significant effect between accounts receivable turnover, inventory turnover and cash turnover on the company's profitability as indicated by the Fcount value > Ftable, namely 219.848 > 2.713 and Sig 0.001 <0.05.