KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA

Financial ratio analysis is considered important in recent years. This paper raises the problems by questioning whether the financial ratio analysis can be used to predict changes in earnings at companies LQ45 in Indonesia Stock Exchange (BEI). The purpose of this study to provide empirical evidence concerning the effect of financial ratio analysis for predicting changes in earnings at companies LQ45 in Indonesia Stock Exchange. In this study, the research uses To test this hypothesis, researchers used a statistical test Multiple Regression Analysis with a significance level of 0.05. the results of this study that simultaneously Inventory Turnover (ITO), Total Asset Turnover (TATO), Debt to Total Assets Ratio (DAR), and Return On Assets (ROA) have no significant effect on changes in earnings at companies LQ45 in BEI. and in partial Inventory Turnover (ITO), Debt to Total Assets Ratio (DAR), and Return On Assets (ROA) have no significant negative effect on the changes in earnings, while the Total Asset Turnover (TATO) have no significant positive effect on the changes in earnings. Key words: Changes Earning, Inventory Turnover, Total Asset Turnover, Debt to Total Assets Ratio, Return On Assets