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  • Influence Of Cash Turn Over and Account Receivable to ROA (Return On Asset) in Mining Companies are Listen in Indonesia Stock Exchange Ririn Pebriyanti, 2014 (xiv +45 Pages) RirinPranata@gmail.com This final report is entitled “Influence Of Cash Turn Over and Account Receivable to Return On Asset in Mining Companies are Listen in Indonesia Stock Exchange. This report is made to know and analyze the influce cash turn over and account receivable to ROA , which are listed in mining companies in Indonesia stock exchange in 2009-2012. The methods are used in this research is quantitative. The data collecting technique is from secondary data that is gotten from information of Indonesia stock exchange website. The analysis tool used is multiple regression test to calculate how huge the influence of independent variable, are cash return over (X1), account receivable turn over (X2) and dependent ROA. The hipotesys test use F test, T test and determination coefficients test. The research result show the influence cash turn over and account receivable turn over to ROA is negative and not significant. Keywords : cash turn over, account receivable and ROA