Daftar Isi:
  • Financial ratio analysis are considered important in the interpretation of the financial performance of corporations. This paper raises the problem by questioning whether the financial ratio analysis can be used to predict the change in profit in Real Estate and Property Companies in the BEI in the period 2009-2013. The purpose of this study was to determine the effect of financial ratio analysis to predict changes in earning in Real Estate and Property Companies registered in the Indonesia Stock Exchange. Samples 88 real estate and property companies in Indonesia Stock Exchange. To test the hypothesis in this study, use of Multiple Linear Regression Method with a significance level of 0,10. Based on the results of hypothesis testing with F test states that the regression model was fit to the test. The result of regression analysis showed that the variables net profit margin partially significant effect on change in earnings. While the variables current ratio, debt to asset ratio, debt to equity ratio, total asset turnover, return on asset, and return on equity no significant effect on change in earnings. Keywords: Financial Ratios and Changes in Earnings