T his research aims to examine the effect of working capital management on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX), focusing on a total sample of 66 manufacturing companies during the period from 2017 to 2023. Working capital is measured using various indicators, including the cash conversion cycle, net working capital, current liabilities to total assets, asset turnover, leverage, and firm size. Profitability is assessed through return on assets and earnings per share. The study\\\'s findings indicate that the cash conversion cycle and leverage have a negative effect on return on assets, while net working capital and asset turnover positively influence return on assets. Additionally, current liabilities to total assets positively affect earnings per share, and firm size has a positive impact on both measures of profitability. These results are expected to provide valuable insights for companies and investors. It is recommended that companies focus on shortening the cash conversion cycle, maintaining positive working capital, and reducing reliance on debt within their working capital management strategies.