This research aims to determine the influence of cash turnover, receivable turnover, inventory turnover, and current ratio to the return on asset (ROA) of manufacturing company sub sector textile & garment which are listed in Indonesia Stock Exchange on 2012-2018. Independent variables of this study are cash turnover, receivable turnover, inventory turnover and current ratio, wheares the dependent variable is return on asset (ROA).

The population of this research is manufacture companies sub sector textile & garment which are listed in Indonesia Stock Exchange on 2012-2018. The sample collection technique is performed by using purposive sampling technique. Based on the chosen criterion, it draws 6 companies. Type of research is quantitative method that is research data in the form of numbers and analysis using statistics. The data analysis technique is multiple linear regression analysis.

The findingsshow that: (1) There is a significant negative influence between cash turnover to the return on asset (ROA). The proof is based on value t_count greater than t_table (2,688 > 2,026) and significant value 0,011 which is smaller than alpha value (0,05). (2) There is a significant negative influence between receivable turnover to the return on asset (ROA). The proof is based on value t_count greater than t_table(2,063 > 2,026) and significant value 0,046 which is smaller than alpha value (0,05). (3) There is no significant influence between inventory inventory turnover to the return on asset (ROA). The proof is based on value t_count greater than t_table ( 1,251 < 2,026) and significant value 0,219 which is bigger than alpha value (0,05). (4) There is a significant negative influence between current ratio to the return on asset (ROA). The proof is based on value t_count greater than t_table (2,193 > 2,026) and significant value 0,036 which is smaller than alpha value (0,05).  

Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover, and Current Ratio, and Return On Asset (ROA).