Turnover of Working capital is representing component of necessary for company in improving Profitability Company, this matter is visible from company profit obtained from sales revenue, where to create required by the sale of working capital. With management running it, hence the company earn to know whether profit which have been obtained will yield high rentability level or the lowering, that is by comparing profit with capital owned to yield the profit. This research aim to know turnover of working capital in PT. Perkebunan Nusantara VIII of West Java, knowing level of company Profitability in PT. Perkebunan Nusantara VIII of West Java, and test influence of turnover working capital to company Profitability at PT. Perkebunan Nusantara VIII of West Java. Method Used in this research is descriptive method analyse and verifikatif of through approach of comparability study by using method analyse linear regression, correlation coefficient, coefficient determination, and test hypothesis. Unit analyse company use data of financial statement of profit - lose and balance from year 2001 until 2005. This research result conclude that (1). Turnover of Working capital in PT. Perkebunan Nusantara VIII of Natural West Java of fluctuation, this matter caused by existence of erratic net sales. (2). Profitability in PT. Perkebunan Nusantara VIII of Natural West Java of fluctuation, This matter caused by existence of erratic income from operation. (3). Turnover of Working capital with company profitability of there are influence which significant with obtained by value r = 0,889 and obtained by test H0 with Tcount of bigger than Ttable hence there is influence of among turnover of working capital to company Profitability.

Turnover of Working capital is representing component of necessary for company in improving Profitability Company, this matter is visible from company profit obtained from sales revenue, where to create required by the sale of working capital. With management running it, hence the company earn to know whether profit which have been obtained will yield high rentability level or the lowering, that is by comparing profit with capital owned to yield the profit. This research aim to know turnover of working capital in PT. Perkebunan Nusantara VIII of West Java, knowing level of company Profitability in PT. Perkebunan Nusantara VIII of West Java, and test influence of turnover working capital to company Profitability at PT. Perkebunan Nusantara VIII of West Java. Method Used in this research is descriptive method analyse and verifikatif of through approach of comparability study by using method analyse linear regression, correlation coefficient, coefficient determination, and test hypothesis. Unit analyse company use data of financial statement of profit - lose and balance from year 2001 until 2005. This research result conclude that (1). Turnover of Working capital in PT. Perkebunan Nusantara VIII of Natural West Java of fluctuation, this matter caused by existence of erratic net sales. (2). Profitability in PT. Perkebunan Nusantara VIII of Natural West Java of fluctuation, This matter caused by existence of erratic income from operation. (3). Turnover of Working capital with company profitability of there are influence which significant with obtained by value r = 0,889 and obtained by test H0 with Tcount of bigger than Ttable hence there is influence of among turnover of working capital to company Profitability.

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