<![CDATA[Abstrak: Penelitian ini bertujuan untuk mengetahui dampak rasio keuangan terhadap perubahan laba. Variabel penelitian ini terdiri dari empat variabel bebas dan satu variabel terikat. Rasio keuangan yang digunakan dalam penelitian ini antara lain Cash Ratio (CAR), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) dan Net Profit Magin (NPM). Sampel yang digunakan sebanyak sebelas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Teknik sampling yang digunakan adalah purpose sampling. Metode analisis data yang digunakan adalah analisis linear regresi berganda dan menggunakan program spss 23. Hasil penelitian menunjukkan bahwa secara parsial Cash Ratio (CAR), Debt to Equity Ratio (DER) dan Net Profit Magin (NPM) berpengaruh terhadap perubahan laba, sedangkan secara simultan Cash Ratio (CAR), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) dan Net Profit Magin (NPM) berpengaruh terhadap perubahan laba. Kata kunci: cash ratio, debt to equity ratio, net profit magin, perubahan laba, total asset turn over Abstract: The research for examined financial ratios effect to change of earnings. Variables in this research among four independent variables and one dependent variable. Financial ratios were Cash Ratio (CAR), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) and Net Profit Magin (NPM). The samples from eleven food and beverage companies was list in Indonesia Stock Exchange period 2012-2016. Sampling technique used purposive sampling. The method of this study was multiple linear regression method and used spss 23 programmed. The results showed partially in Cash Ratio (CAR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) influence in changes of earnings. Cash Ratio (CAR), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) and Net Profit Magin (NPM) were influence with simultan in changes of earnings. Keywords: cash ratio, changes of earnings, debt to equity ratio, net profit magin, total asset turn over]]>
