This research entitled “the analysis of of Financial Ratio in Ptrdictng the
Profit Change of the Manufacturing Company Enlisted in Indonesia Stock Exchange
(BEI)”. The aims of this research were as follows : 1) the effect of Current Ratio
(CR) towards the profit change of the manufacturing companies enlisted in Indonesia
Stock Exchange year 2011-2013, 2) the effect of Debt to Equity Ratio towards the
profit change of the manufacturing companies enlisted in Indonesia Stock Exchange
year 2011-2013, 3) the effect of Net Pofit Margin (NPM) towards the profit change
of the manufacturing companies enlisted in Indonesia Stock Exchange year 2011-
2013, 4) the effect of Total Asset Turnover (TATO) towards the profit change of the
manufacturing companies enlisted in Indonesia Stock Exchange 2011-2013. The
sampling technique which was used was Purposive Sampling. The method of data
analysis was double regression.
The result of the research showed tahat : 1) Current Ratio did not
significantly affect the changeof profit. Based on the result, the first hypothesis was
rejected. 2) Debt to Equity Ratio did not significantly affect the profit change. There
for, the second hypothesis was rejected. 3) Net Profit Margin significantly affected
the change of profit. Thus, the third hypothesis was accepted. 4) Total Assets
Turnover significantly affected the profit change, so the fourth hypothesis was
accepted.