PERPUTARAN PIUTANG DAN PERPUTARAN TOTAL ASET TERHADAP RETURN ON ASSET (ROA) PADA SEBSEKTOR KERAMIK, PORSELIN DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

PT Surya Toto Indonesia Tbk, PT Arwana Citramulia, Tbk, and PT Asahimas Flat Glass, Tbk, a company incorporated in Subsector Ceramics, porcelain and glass. The purpose of research is to determine how the accounts receivable turnover rate and total asset turnover, to know how where the influence receivables turnover on ROA, to determine the effect on ROA total asset turnover and to know how to influence receivables turnover and total asset turnover on ROA. The method used is associative method, data collection technique is purposive sampling technique and documentary studies and data analysis with SPSS version 17.0.
The conclusion of this study indicate that the accounts receivable turnover currently do not have a significant effect on ROA, and total asset turnover have a significant effect on ROA through t test (partial) as well as through the F test (simultaneous) receivables turnover and total asset turnover signiffikan influence on ROA. The suggestions can be given author is preferably in subsector ceramic, porcelain, and glass increase credit sales and give the pieces specific to the payment faster and more efficient in the use of total assets.