This research used quantitative research methods using secondary data in the form of financial statements taken through the financial statements of coal mining sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2021. The company sample consisted of 19 companies using the purposive sampling. This study aims to determine the effect of cash turnover and receivables turnover on profit growth. Classical assumption testing, multiple linear regression testing and hypothesis testing were used to analyze the data in this research. The results of the classical assumption test stated that the regression model in the study was normally distributed and there were no symptoms of heteroscedasticity, multicollinearity and autocorrelation. The results of the hypothesis test in this study show that simultaneously the acquisition of Fcalculate < Ftable values (1.244 < 3.23) or significance > 0.05 (0.299 > 0.005), which means that cash turnover and receivable turnover has no significant effect of profit growth.