The sample in this research was taken using purposive sampling method, in order to get 29 companies manufacturing consumer goods industries listed on the Indonesia Stock Exchange (BEI) in the year 2009-2011. ![]() ![]() This research was conducted to analyze weather the working capital management, liquidity, leverage and firm size influence on the company's profitability measured by return on assets (ROA). The profitability of manufacturing companies in Indonesia is influenced by a variety of financial factors that can be measured by using financial ratios.
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