This research seeks to examine how cash turnover and receivables turnover affect the profitability of property companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Profitability is assessed using the Return on Assets (ROA) indicator, with data derived from annual financial reports. The study employs a descriptive quantitative approach with multiple linear regression analysis. Samples were determined through purposive sampling based on specific criteria, resulting in 10 companies being analyzed. The t-test results reveal that cash turnover has a significant negative impact on ROA, while receivables turnover shows no significant effect. However, the F-test demonstrates that both variables together influence ROA, with a determination coefficient (R²) of 0.207, meaning 20.7% of ROA variation is explained by cash and receivables turnover. These findings highlight that effective cash management plays an important role in profitability, whereas receivables management requires further improvement to strengthen financial performance.