KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

In assessing the performance of a company, interested parties need to know the financial condition of the company can be found on the company's financial statements. Relationships between the elements that make up the financial statements can be shown by financial ratios. This study is intended to conduct further testing of empirical findings concerning the ability of financial ratios to predict future earnings changes. Populations selected in this research that companies listed in Indonesia Stock Exchange during the years 2007 to 2011 study period. At each company, the information retrieved is current ratio, total asset turnover, profit margin, return on equity, and changes in earnings in each year during the study period. The study was conducted on 78 selected manufacturing firms subsequent to the selection of the sample of the sample using purposive sampling method. Testing this study using SPSS version 11.5 for Windows. Based on test results using logistic regression models proved that the financial ratios can be used to predict changes in earnings in manufacturing, while the testing of each study variable is the current ratio, total asset turnover, profit margin, return on equity using SPSS version 11.5 logistic regression models showed all of these variables did not significantly influence changes in earnings. Key words: financial ratios, earnings changes, logistic regressio