Penelitian ini bertujuan untuk mengetahui pengaruh return on equity (ROE), net profit margin (NPM), current ratio (CR) dan total asset turnover (TATO) secara parsial dan simultan terhadap perubahan laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan karena fakta yang ada kurang sesuai dengan teori. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2014. Teknik pemilihan sampel menggunakan metode purposive sampling. Sampel yang masuk kriteria selama tahun pengamatan sebanyak 131 data. Data yang diperoleh merupakan data sekunder dengan menggunakan metode dokumentasi. Pengujian asumsi klasik yang digunakan pada penelitian ini adalah uji normalitas, uji heteroskedastisitas, uji multikolinearitas dan uji autokorelasi. Analisis data yang digunakan untuk menguji hipotesis adalah dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa return on equity (ROE), net profit margin (NPM), current ratio (CR) dan total asset turnover (TATO) secara simultan berpengaruh terhadap perubahan laba. Secara parsial return on equity (ROE), net profit margin (NPM), current ratio (CR) dan total asset turnover (TATO) berpengaruh terhadap perubahan laba. Besar pengaruh return on equity (ROE), net profit margin (NPM), current ratio (CR) dan total asset turnover (TATO) terhadap perubahan laba adalah sebesar 0,196 atau 19,6% dan sisanya 80,4% dijelaskan oleh variabel lain diluar model penelitian. Kata kunci: Perubahan Laba, Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), Total Asset Turn over (TATO).

This study aims to determine the effect of return on equity (ROE), net profit margin (NPM), current ratio (CR) and total asset turnover (TATO) partially and simultaneously to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange (IDX). This research is done due to the fact that there is less consistent with the theory. The populations of this research are all manufacturing companies listed in Indonesia Stock Exchange (IDX) as long as 2012-2014. The sampling selection technique used method was purposive sampling. During observation of years there are 131 data qualified as samples. The data obtained is a secondary data by using the method of documentation. Classic assumption test used in this study is the normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. Multiple linear regression analysis was employed to analysis data. The results showed that the return on equity (ROE), net profit margin (NPM), current ratio (CR), and total asset turnover (TATO) simultaneously effect on changes in earning. Partially return on equity (ROE), net profit margin (NPM), current ratio (CR) and total asset turnover has effects on changes earning. The influence of the return on equity (ROE), net profit margin (NPM), current ratio (CR) and total asset turnover (TATO) to changes in earnings was 0,196 or 19,6% and the remaining 80,4% is explained by other variables outside the research model. Keywords: Changes in Earnings, Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), Total Asset Turn over (TATO).

http://digilib.polban.ac.id/gdl.php?mod=browse&op=read&id=jbptppolban-gdl-tifanihadi-6940