@thesis{thesis,
		author={Prasetyowati  Rika Rahayu},
		title ={Pengaruh perputaran kas, perputaran piutang dan perptaran persediaan terhadap profitabilitas (ROA) pada perusahaan  (tekstil dan garmen) yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 – 2016},
		year={2018},
		url={http://erepository.uwks.ac.id/758/},
		abstract={ABSTRACT

The purpose of this study is to determine the effect of Cash Turnover, Receivable Turnover, and Inventory Turnover on Profitability measured through (ROA) on textile and garment enterprises in Indonesia Stock Exchange (IDX) period 2012-2015. The population of this study as many as 15 companies and samples 9 companies. Independent variables used in this study include cash turnover, receivable turnover and inventory turnover, while the dependent variable is profitability in the form of Return On Assets. From this analysis it is known that Cash Turnover, Receivable Turnover, and Inventory Turnover simultaneously have a positive effect on (ROA) with the value of F 5.474 while partially show that inventory turnover which positively affects ROA with value of T 2.481 while cash turnover, and receivable turnover negative influence or no effect on ROA because the value of T each negative and the value of significance above 0.05. 


Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover, and Return On Assets (ROA).}
		}