The purpose of this study was to determine the effect of Inventory Turnover (X1), Fixed Asset Turnover (X2), Receivable Turnover (X3), and Sales Growth (X4) both partially and simultaneously on the profitability. In this research use the ratio of Return on Equity as the dependent variable or variable (Y). The results of t test partially Inventory Turnover has t count value -2.513 or less than the t table value 1.97912 and significant value 0.013 less than 0.05, the conclusion is Inventory Turnover has negative correlation and significant effect. Fixed Asset Turnover has a t count 6.228 or greater than t table value 1.97912 and significant value 0.000 less than 0.05, the conclusion is Fixed Asset Turnover has positive correlation and significant effect. Receivable Turnover has t count value -2.062 or less than t table value 1.97912 and significant value of 0.041 less than 0.05, the conclusion is Receivable Turnover has negative correlation and significant effect. Sales Growth has t count value 2.916 or greater than t table value 1.97912 and a significant value of 0.004 less than 0.05, the conclusion is Fixed Asset Turnover has positive correlation and significant effect. The f test results has f count value 12.776 with a significance level of 0.000 which means that simultaneously Inventory Turnover, Fixed Asset Turnover, Receivable Turnover, and Sales Growth have significant effect on Return on Equity. Results coefficient of determination showed the capability of four independen variables is at 26.7%, meanwhile 73.3% is explained by others variable which not included in this research model.