This study aims to test cash turnover, accounts receivable and inventory of return on assets at PT Fast Food Indonesia Tbk. This research method uses a quantitative descriptive method with a sample of financial statements of PT Fast Food Indonesia Tbk for the period 2008-2015. Analysis using multiple linear regression with the help of SPSS windows 23.0. Based on the results of the research partially, the variable cash turnover, accounts receivable and inventory have a significant influence on Return On Assets (ROA) at PT Fast Food Indonesia Tbk because it has tcount
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