Nonprobability sampling

Debt ratio

Profit margin

Demography

Economics

Current ratio

Debt-to-capital ratio

Market liquidity

Environmental health

Return on equity

Business

Asset turnover

Equity ratio

Monetary economics

Solvency ratio

Return on assets

Solvency

Earnings

Debt-to-equity ratio

Profitability index

Econometrics

Population

Sociology

Debt

Price–earnings ratio

Inventory turnover

Medicine

Finance

Earnings per share

Indonesian Management and Accounting Research

This study aims to determine the impact of liquidity, profitability, solvency, and activity ratio on change in earnings. In this research, multiple linear regression is used to identify a change in earnings on an entity. The sample data are taken from consumer goods of manufacturing company listed on BEI for the period 2014-2017. The results of this study show net profit margin as profitability ratio have a significant effect on change in earnings. The other results show liquidity ratio measured by current ratio, activity ratio measured by total asset turnover, and solvency ratio measured by debt to equity ratio has an insignificant effect on change in earnings.Keywords: Activity Ratio, Current Ratio, Debt To Equity Ratio, Net Profit Margin, Liquidity Ratio, Profitability Ratio, Solvency Ratio, Total Asset Turnover, Change In EarningsJEL Classification

Analysis the Impact of Liquidity, Profitability, Activity and Solvency Ratio on Change in Earnings