The Effect of Cash Turnover, Receivables Turnover on Profitability with Liquidity as Intervening Variables

This study aims to examine and analyze the effect of cash turnover, accounts receivable on profitability with liquidity as an intervening variable. The sample this research is Rural Banks (BPR) Tangerang Regency which are registered Financial Services Authority (OJK) for period 2016 2020. data analysis technique uses multiple linear regression path analysis. results showed that simultaneously receivables turnover variable affected profitability. Partially, variables have a significant positive liquidity, but does not liquidity. Then partially Hypothesis testing using test current ratio (CR) functions cannot mediate between independent (ROA).