The purpose of building a company is to increase the value of company so that it can provide prosperity for owners and shareholders. To achieve the goals, company must be able to maximize the profit. There are several factors that can affect the level of probability of the company. The study aims to analyze whether or not the influence of leverage, working capital turnover and sales growth on the profitability of the company. The population of this research is every manufacturing company enlisted in the BEI at the year 2012-2016. The samples were obtained by using the purposive sampling method until only 108 companies were qualified as samples. This research used regression analysis method to find out the effect of independent variables, which are leverage, working capital turnover, sales growth to the profitability rate (ROA) of the company. The result of this research shows that the variable of leverage has negative significant effect to profitability, the variable working capital turnover has negative insignificant effect to the profitability, and variable sales growth has positive significant effect to the profitability. So only leverage and sales growth have significant effect to the profitability rate of manufacturing companies enlisted in the BEI at year 2012-2016.