Pengaruh Cash Turnover dan Inventory Turnover Terhadap Return On Asset pada Retailing Sub-Sector yang Terdaftar di BEI Periode 2022-2023

Post-COVID-19 recovery, retail businesses that fail to adjust their sales practices will experience decreased cash and Inventory Turnover, leading to reduced profitability.So the goal of this study is to bjectively demonstrate the influence of Cash Turnover and Inventory Turnover on Return On Asset, both partially and concurrently. This study does descriptive quantitative research. The unit of analysis includes 16 retail nterprises listed on the IDX from 2022 to 2023. The data type is based on secondary data. With the SPSS version 27 rogram, the data is processed using the partial t test and the simultaneous F test.. The research using the partial t test yielded a t value of -1.266 < t table (2.045) and a sig value of 0.215 > 0.05, indicating that Cash Turnover has no partial influence on ROA. Inventory Turnover has a limited influence on ROA, as indicated by a t value of -2.673 compared to t table (2.045) and a sig value of 0.012 < 0.05 (H2 accepted). The simultaneous F test findings show a F count of 3.945> 3.32 (F table) with a sig value of 0.031 <0.05, indicating that both Cash Turnover and Inventory Turnover impact ROA (H3 approved).