MIRSA RISKI
ABSTRACT
This study aims to examine and analyze the effect of the liquidity ratios, activity, solvency and
profitability to changes in profit companies listed on the Stock Exchange 2011-2013.
The population used in this study is an industrial manufacturing company listed on the Indonesia
Stock Exchange (IDX) during 2011-2013. Sampling in this study using purposive sampling method not a
random selection of samples for which information obtained by certain considerations. Analysis using
multiple linear regression analysis.
The results indicate that the hypothesis testing of four independent variables, only two variables
that affect earnings changes, namely liquidity and solvency variables. Liquidity and solvency positive
effect on earnings change companies listed on the Stock Exchange for the 2011-2013