Pengaruh Likuiditas, Solvabilitas, Aktivitas dan Profitabilitas terhadap Perubahan Laba pada Perusahaan Manufaktur Sektor Industri Consumer Goods yang Terdaftar di Bursa Efek Indonesia

The purpose of this study is to analyze the effect of liquidity, solvency, activity, and profitability on changes in profits in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample used in this study were 36 companies. The sampling technique used in this study was the purposive sampling method. The analysis technique used is multiple linear regression. The results of this study indicate that simultaneously liquidity, solvency, activity, and profitability have a significant effect on changes in earnings. However, partially, liquidity, activity, and profitability do not affect changes in earnings,solvency has a positive and significant effect on changes in earnings. Keywords: Liquidity. Solvency. Activity. Profitability. Change in Profi