Pengaruh Perputaran piutang dan Perputaran persediaan Terhadap Rentabilitas ekonomis Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

The purpose of this research is to empirically study the effect of Working Capital and Fixed Asset investment on Return On Investment (ROI). This research is classified as casual research and replication of former researches. Population of this research are wholesale and retail firms on BEI during the period of 2006 to 2007.The samples are obtained by using purposive sampling method. As the result, from 152 manufacture firms, 104 are used as the samples of this study. The statistic method being used is linear regression with the model being tested previously in classic assumptions.The result indicates that partially receiveable turnover variable has not significantly influenced Return On Investment (ROI) and partially inventories turnover variable has significantly influenced Return On Investment (ROI) of manufacture firms on BEI.