The purpose of this research is to analyze the effect of cash turnover, accounts receivable turnover to profitability. The profitability of manufacturing firms in Indonesia is influenced by a variety of financial factors yangdapat measured using financial ratios. Secondary data used in this study are the financial statements of companies manufacturing food and beverage industry as well as textile listed on the Stock Exchange. The sampling method used is purposive sampling and acquired 32 companies in the sample. The independent variable in this study is the velocity of cash and accounts receivable turnover while the dependent variable is profitability. The analytical method used is multiple linear regression analysis F test and T test. The result of this research is the analysis of cash turnover and accounts receivable turnover simultaneous effect on profitability. And partial analysis of both variables also affects profitability.