PENGARUH CURRENT RATIO, GROSS PROFIT MARGIN DAN RETURN ON ASSET TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA TAHUN 2010-2012

This research purpose to know about the influence of current ratio, gross profit margin and return on asset to earning exchange at manufacture company various sector at Indonesian stock exchange year 2010-2012. This research sample is manufacture company various sector that were listing at Indonesian stock exchange with research period for 3 years 2010-2012 that were from www.idx.co.id website and that company does not research has negative profit for 3 period that used in research. Based on that criteria, sample that used for 18 companies. The instrument that used is double regression linier method, data quality test, classic assumption test, and hypotheses test. This research result showed that according to partial, the three variables; current ratio, gross profit margin and return on asset are not influence significant to earning exchange. This research too result showed that according to simultaneous by using the f test, the three variables; current ratio, gross profit margin and return on asset are not influence significant to earning exchange. Password :Earning Exchange, current ratio, gross profit margin, return on asse