Abstract
This study aims to determine the effect of financial ratios such as current ratios, debt to assets ratio, gross profit margin on changes in earnings in food and beverage companies listed on the Indonesia Stock Exchange.
 The population of this research is food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique was using purposive sampling method. Based on purposive sampling from 40 companies, it was obtained a sample of 19 companies that met the criteria.
 The research data is secondary data obtained from the Indonesian Stock Exchange (www. Idx.co.id) and ICMD 2016-2017. Testing the research hypothesis used multiple linear regression analysis techniques (Multiple Regression Model), with the application tool SPSS (Statistical Product and Service Solutions).
 The results of this study indicate that there is no significant effect between Current Ratio, Debt to Assets Ratio and Gross Profit Margin on partial changes in earnings, so it can be concluded that the first hypothesis is rejected. Likewise, the simultaneous test of Current Ratio, Debt to Assets Ratio, Gross Profit Margin simultaneously or together is unable to explain changes in the dependent variable, namely changes in earnings.
Highlights
The capital market in Indonesia is one of the most important factors in the development of the national economy, it is proven that many industries and companies have used this capital market as a medium to absorb investment and the media to strengthen their financial position
The results of this study indicate that there is no significant effect between Current Ratio, Debt to Assets Ratio and Gross Profit Margin on partial changes in earnings, so it can be concluded that the first hypothesis is rejected
The inconsistency of the results of previous research regarding the effect of several financial ratios on changes in earnings prompted the author to conduct further tests on financial ratios consisting of Current Ratio (CR) Debt to Assets Ratio (DAR), Gross Profit Margin (GPM), to changes in earnings. in food and beverage companies listed on the Indonesia Stock Exchange
Summary
The capital market in Indonesia is one of the most important factors in the development of the national economy, it is proven that many industries and companies have used this capital market as a medium to absorb investment and the media to strengthen their financial position. From the 1980s to the late 1990s, manufacturing was the main driving force for the Indonesian economy. The wider community basically measures the success of a company or an organization based on the company's capabilities in terms of management performance. One of the performance assessments is profit. The income statement is a financial statement that can report the financial position of a company within a certain time, as well as its operations during several previous periods. That financial reports can be used to predict the future
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