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PENGARUH CR, DER, TATO, DAN NPM TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN
This research aims to test the current ratio, debt to equity ratio, total asset turnover, net profit margin to earnings changes through financial report data that has been prepared by food and beverage sub sector companies which listed in Indonesia Stock Exchange. The population in this research is obtained by using purposive sampling method at food and beverage sub sector which listed in Indonesia Stock Exchange during 2012-2016 period and based on predetermined criteria, then get sample of 11 companies of food and beverage sub sector. Dependent variable in this research is change of profit, while independent variable in this research include current ratio, debt to equity ratio, total asset turnover, and net profit margin. Data analysis method used in this research is multiple linier regression analysis. The result of model feasibility with F test shows that current ratio, debt to equity ratio, total asset turnover, and net profit margin influence to profit change, so it can be concluded that research model is feasible to be used. Partially shows that total assets turnover and net profit margin significantly positive influence on profit change, current ratio has negative and insignificant influence to profit change, and debt to equity ratio have positive and insignificant influence to earnings change.
Keywords: Current ratio, debt to equity ratio, total assets turnover, net profit margin, and profit change.
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