SUMMARY
The purpose of this study is to see the effect of cash turnover and receivable turnover on return on assets. The population for this study uses the financial data of PT Muaramas Ekamukti from 2014-2018. Sample selection is done by purposive sampling method by setting sample criteria. In this research, researchers collected data from PT Muaramas Ekamukti located in Komplek Ruko Permata Hijau No. 10 Batam Center, Teluk Tering sub-district, Batam Kota. Based on t-test shows that there is a partially significant effect between cash turnover on return on assets. Based on t-test, it shows there is no partial significant effect between receiveable turnover on return on assets. Based on the results of f test there are significant simultaneous effects between cash turnover and receivable turnover on return on assets.