Abstract :
The purpose of this study is to obtain empirical evidence of the influence or ratio analysis to forecast changes in earnings. In this case the researchers used the data in the form of financial statement of listed consumer good companies in Indonesia Stock Exchange (BEI). Researches used sample of 27 consumer good firm slected at purposive sampling, listed during 2008-2012 period. The data used are the financial statements audited financial statements as of December 31 in order to avoid the presence of a partial financial statement data. Analysis tool used is multiple regression analysis, t test, F test and coefficients of determination were tested with the classical assumption test. Based on the result of data analysis can be concluded that the variables WCTA and TATO no significant effect on change earning. As for the DER was a significant influences on changes in earning and NPM was a positive significant influence on changes in earning. Keywords : WCTA, DER, TATO, NPM, changes in earning.