Pengaruh perputaran kas dan perputaran piutang terhadap return on assets pada perusahaan keramik yang terdaftar di Bursa Efek Indonesia

<p><strong>Purposes </strong>- The purpose of this study is to determine the effect between Cash Turnover and Receivable Turnover either partially of simultanously to Return On Asset at Ceramics Company listed at the Indonesian Stock Exchange. <strong>Methods </strong> - Data collection techniques in this study using documentation study. With using classical assumptions, t-test, F-test and coefficient of determination. Data processed using SPSS software (Statistical Package for the Social Science) The independent variables in this study consist of Cash Turnover, Receivable Turnover while the dependent variable is Return On Assets. <strong>Findings </strong> - The result of this study prove that Cash Turnover partially has a positive and significant influence on Return On Assets, but Receiveable Turnover does not effect the Return On Assets and then simultanously CAsh Turnover and Receivable Turnover have positive and significant effect on Return On Assetsat Ceramics Company listed at the Indonesian Stock Exchange.