Pengaruh Rasio Keuangan Terhadap Perubahan Laba pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia

The objective of this research is to know the CR (Current Ratio), DER (Debt to Equity Ratio), TATO (Total Assets Turnover), ITO (Inventory Turnover) and GPM (Gross Profit Margin) either partially or simultaneously to profit changes at automotive company listed on Indonesia Stock Exchange. This research is classified as causal research and replication of former researches which the population of this research are automotive company in Indonesia Stock Exchange during the period of 2006 to 2009. Data that used in this research are financial statements from each company, published through website www.idx.co.id and financial company data that get from ICMD (Indonesian Capital Market Directory). Analysis method that used in this research is quantitative method with multiple regressions. The research sample are 13 automotive company, it was done by purposive sampling method. Variables that used in this research are current ratio as X1 variable, debt to equity ratio as X2 variable, total assets turnover as X3 variable, inventory turnover as X4 variable and gross profit margin as X5 variable and also that change of net income as Y variable. The result of this research showed that CR, DER, TATO, ITO and GPM both partially and simultaneously have no significant effect to profit changes rate in 95% confidence interval.This research isn’t the same with Purnawati’s research that says TATO and ITO have significant effect partially to profit changes but the same with Eko’s research that says CR, TATO and GPM have no significant effect partially to profit changes.