Penelitian ini bertujuan untuk menguji pengaruh receivable turnover, debt to asset ratio dan cash turnover terhadap return on asset pada perusahaan perikanan yang terdaftar di bursa efek indonesia. pendekatan ini menggunakan pendekatan inferensial. teknik pengambilan data menggunakan purposive sampling. analisis data menggunakan metode regresi linear berganda dan uji hipotesis dan moderasi menggunakan alat bantu software spss versi 22. hasil penelitian menunjukkan: (1). receivable turnover berpengaruh negatif namun tidak signifikan terhadap return on asset. (2). debt to asset ratio berpengaruh negatif dan signifikan terhadap return on asset. (3). cash turnover berpengaruh positif namun tidak signifikan terhadap return on asset. (4). nilai ekspor tidak mampu memoderasi receivable turnover dan debt to asset ratio, serta berpengaruh negatif namun tidak signifikan terhadap return on asset. (5). nilai ekspor mampu memoderasi cash turnover serta berpengaruh positif dan signifikan terhadap return on asset.

This study aimed to investigate the impact of receivable turnover, debt to asset ratio, and cash turnover toward return on assets in fishing companies listed on indonesia stock exchange. this method was based on inference approach. purposive sampling was used as a data collection technique. spss software version 22 was used for data analysis, hypothesis testing, and moderation. the results of this study showed that: (1) receivable turnover has a negative but non- significant influence toward return on asset. (2). debt-to-asset ratio has a negative and significant influence toward return on asset. (3). cash turnover has a positive but insignificant influence on return on asset. (4). export value cannot decrease receivable turnover and debt to asset ratio and has a negative but insignificant influence on return on asset. (5). export value can moderate cash turnover and positively and significantly affect return on asset.