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With the growing world of business, the competition between similiar companies getting tighter. To maintain the viability of a company, it is required a good management of resources conducted by the mangement. Working Capital (WC) management is very important for a company, especially the turn-overs of WC and Account Receivable (AR) due to the effect in measuring its profitbility. This research was conducted to re-examine the effect of the turn-overs of WC and AR on the profitability of PT. Merck Tbk, which has been carried out by previous researchers. The puposes of this research were to know: (1) the effect of account receivable turnover to company profitability, (2) the effect of working capital turnover to company, (3) the effect of account receivable turnover and working capitak turnover to company profitability. The research method used were financial ratio analysis, correlation coefficient test, coefficient of determination test and hypothesis test. The data used in this study was secondary data sourced from financial statement PT. Merck Tbk period of 2014-2018. The result based of the multiple linear regression tests showed that simultaneously the turn-overs of WC and AR significantly affected the profitability of the company, Fcount > Ftable or 321.810 > 9.55. Partially, AR turnover has negative effect on company profitability, with tcount < ttable or -23.927 < 4.303 and WC turnover has no effect on company profitability, with tcount < ttable or -1.011 < 4.303. Therefore, it can be agreed that the hypothesis H1 and H2 in this research were rejected, but the hypothesis H3 was acceptable.