| Summary: | This study aims to determine the effect of operating cash flow as measured by AKO and liquidity as measured by the current ratio to profitability as measured by return on equity in the Manufacturing companies on the PT BRISyariah, Tbk. Data used in this research is secondary data, i.e. annual financial statements in 2014 until 2017 while the samples used in this study was determined by clustered sampling method, so that the company obtained 6 samples. The analytical method used is descriptive analysis by describing the tables of Cash Flow Ratio (Operating Cash Flow), Liquidity (Current Ratio) and Profitability (Return on Equity) and inferential analysis using multiple regression analysis. The results of this study concluded: (1) Operating cash flow has a positive and significant impact on profitability with a significance level of 0.013 <0.05, (2) liquidity has a negative influence but not significant to profitability with a significance level of 0.254> 0.05.
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