<![CDATA[Abstrak: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Current Ratio (CR), Debt to Asset Ratio (DR), Debt to Equity Ratio (DER), Return On Asset (ROE), Net Profit Margin (NPM), dan Total Assets Turnover (TATO) secara simultan maupun parsial terhadap perubahan laba pada perusahaan perikanan yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Metode analisis data yang digunakan adalah menggunakan metode regresi linier berganda. Hasil analisis regresi menunjukkan bahwa variabel Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Return On Asset, Net Profit Margin, dan Total Asset Turnover secara parsial tidak berpengaruh terhadap perubahan laba. Hasil uji determinasi menunjukkan angka sebesar 0.537, yang berarti bahwa 53.7 % variabel perubahan laba dapat diprediksi menggunakan kombinasi 6 variabel rasio keuangan. Sedangkan 46.3 % variabel perubahan laba diprediksi oleh faktor-faktor lain seperti keadaan politik dan ekonomi di domisili perusahaan. Kata Kunci: perubahan laba, current ratio, debt to asset ratio, debt to equity ratio, return on asset, net profit margin, total asset turn over. Abstract: The purpose of this research is to examine and analyze the effects of Current Ratio (CR), Debt to Asset Ratio (DR), Debt to Equity Ratio (DER), Return On Asset (ROE), Net Profit Margin (NPM), dan Total Assets Turnover (TATO) simultaneously and partially to the changes of earnings of fishery companies that listed on the Indonesia Stock Exchange and the period is 2011-2015. The method of this study is multiple linear regression method. The results of regression analysis showed that Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Return On Asset, Net Profit Margin, dan Total Asset Turnover variables have no effect on changes of earnings. The result of determination analysis shows 0.537, it means that 53.7% of changes of earnings variable can be predicted by combination of four variables of financial ratio. While 46.3% of changes of earnings can be predicted by other factor like politic or economic situation in the domicile of companies. Keywords: changes of earnings, current ratio, debt to asset ratio, debt to equity ratio, return on asset, net profit margin, total asset turn over.]]>
