Abstract :
The aim of this research is to test the influence of profit komprehensih against financial performance, the size of a firm and risk of the company. Population in this research is several manufacturing companies listed on the indonesia stock exchange( BEI ) a periode 2012 with the number of samples 103 firm manufactures. Tekhnik the sample used is purposive of sampling. Processing and analysis of data using different meanwhitney test and test program to spss. Testing the data normality used to measure normally data test sample of the t-test, which is independent if the testing of data that is not normal data will be tested by using meanwhitney test. The result of this research show that the financial performance, the size of a firm and risk company influential significantly to profits ioss comprehensive
Keywords: profit comprehensive, financial performance, the size of a firm, and risk of the company.