ABSTRACT

The purposes of the study ware to examine and analyze the effect of cash turnover, receivables turnover, inventory turnover, working capital on ROA in Manufacturing Companies in the Food and Beverage Sub Sector in the Food and Beverage Sub Sector in mulai 2018 sampai dengan tahun periode 2021. This type of research used associative research. The unit of analysis was the financial report of the Food and Beverage Sub-Sector Manufacturing Company, Food and Beverage Sub-Sector for mulai 2018 sampai dengan tahun periode 2021 which was downloaded through the Indonesia Stock Exchange website. The number of banking samples were 17 companies using purposive sampling so that there ware 68 financial statements that were analyzed with the data analysis technique used multiple linear regression analysis. The results of the study stated that cash turnover had a significant effect on ROA. Accounts receivable turnover had a significant effect on ROA. Inventory turnover had no significant effect on ROA. Working capital had no significant effect on ROA in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in mulai 2018 sampai dengan tahun periode 2021.

Keywords             :               Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Working Capital, ROA