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This study aims to determine how the influence of variables Cash Turnover,
Receivable Turnover, and Inventory Turnover on Profitability as measured by
Return on Assets (ROA) either partially or simultaneously at automotive
companies listed on the Indonesia Stock Exchange in the period 2010-2013.
The population in this study are automotive companies listed at Indonesia
Stock Exchange for the year 2010-2013. The samples in this study are determined
by purposive sampling taken of 14 companies and there are 11 companies that
meet the criteria for the research sample. The data used in this study is secondary
data. The data analysed by multiple linear regression analysis using SPSS 16.0.
The result of this study showed that the Cash Turnover, Receivable
Turnover, and Inventory Turnover simultaneously influenced to Return On Assets
(ROA) because of the F value was 5,857 and the significant valiue was less than
0.05. The variable of inventory turnover partially had positive and siginificant
influenced to ROA because of the T value was 1,027 and the significant valiue
was less than 0.05 , but cash turnover and receivable turnover partially had
negative and significant influenced to ROA because of the T value of each
variables were negative and the significant value were less than 0.05.