<![CDATA[ ABSTRACTThe purpose of this study was to examine the effect of operating profit margin, return on equity and return on assets to changes in earnings in multi-finance companies in Indonesia Stock Exchange. This study is used a secondary data from financial statements on 12 multi-finance companies in Indonesia Stock Exchange from 2011 until 2015. This study uses panel data regression of a combined cross-section data and time series.The result of this study showed that operating profit margin, return on equity and return on assets simultaneously have a significant influence on changes in earnings. The result of F-test showed that the significant level is 0,00 < 0,05. The result of the t-test, operating profit margin (OPM) has a negative and no significant influence on changes in earnings. Return on equity (ROE) has a positive and significant influence on changes in earnings. Return on asset (ROA) has a positive and significant influence on changes in earnings.Keywords: Operating Profit Margin, , Return on Equity, Return on Asset, Changes EarningsABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh operating profit margin, return on equity dan return on assets terhadap perubahan laba pada perusahaan lembaga pembiayaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder berupa data laporan keuangan 12 sampel perusahaan pembiayaan yang diperoleh dari Bursa Efek Indonesia periode 2011-2015. Penelitian ini menggunakan regresi data panel yaitu gabungan data cross section dan time series.Hasil penelitian menunjukkan bahwa operating profit margin (OPM), return on asset (ROA), dan return on equity (ROE) secara simultan memiliki pengaruh yang signifikan terhadap perubahan laba. Hasil uji F menghasilkan tingkat signifikansi 0,00 < 0,05. Hasil uji-t, operating profit margin (OPM) berpengaruh negatif dan tidak signifikan terhadap perubahan laba. Return on equity (ROE) berpengaruh positif dan signifikan terhadap perubahan laba. Return on asset (ROA) berpengaruh positif dan signifikan terhadap perubahan laba.Kata Kunci: Operating Profit Margin, , Return on Equity, Return on Asset, Perubahan laba]]>
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