PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN SUB SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

The economic growth rate in 2018 has remained flat the area of 5% because people's purchasing power not increased significantly. In early April 2018, this highlighted performance four issuers that reported a reduction profits, with some declines to 98% year on (YoY). This study aims determine effect Cash Turnover, Accounts Receivable and Working Capital Turnover Return Assets simultaneously property & real estate sub-sector companies listed Indonesia Stock Exchange (IDX) for 2014-2018 period. type research used is associative which relationship between two or more variables are causal. Determination sample using purposive sampling method order obtain 9 an observation period 5 years. data processing uses IBM SPSS Version 23. analysis technique multiple linear regression. findings revealed cash turnover variable, receivable variable working capital had significant return assets.