PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TATO) DANRETURN ON ASSET(ROA) TERHADAP PERUBAHAN LABA (Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftardi Bursa Efek IndonesiaTahun 2010-2013)

AFFECTCURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TATO) ANDRETURN ON ASSET (ROA) TO EARNINGS CHANGES (IN THE MANUFACTURING FOOD AND BEVERAGE COMPANIES LISTED ON THE STOCK EXCHANGE YEAR 2010-2013) ZURYATI WAHYUNI, 2015 ( x + 50 Halaman) Email : zuryati.wahyuni@yahoo.com The purpose of this research is to know whether financial ratios affect either partiallyor simultaneously to earnings changes in the manufacturing companies listed on the Indonesia Stock Exchange (IDX). The company’s main goal is to maximize earnings. For companies, earnings are necessary because the benefit to the company’s survival. One parameter of the company’s performance is earnings. The earnings have been resulted by the company experience earnings changes each year so that it can influence the investment decisions of investors. Earnings changes is an increase or decrease in earnings per year. Financial ratiosused in this research are current ratio, debt to equity ratio, total asset turn over, and return on asset. Analytical techniques used in this research were asumstion clasic analysis,multiple linear regression analysis and hypotesist analysis.The result showed that partially only total asset turn over, and return on assethas significant affect to earnings changes, while current ratio,and debt to equity ratio haven’t significant affect on changes earnings. Simultaneously, the current ratio, debt to equity ratio, total asset turn over, dan return on asset have significant affect to earnings changes