| This research aimed to identify the relationship, and coefficient of determination between Quick Ratio, Total Assets Turnover Ratio, Debt Ratio, and Return on Assets to Earning Change at listing company in Jakarta Stock Exchange especially from Food and Beverages sector in 2001 – 2006 periode. The tested hypothesis is there any significant relationship between Quick Ratio, Total Assets Turnover Ratio, Debt Ratio, and Return on Assets to Earning Change at listing company in Jakarta Stock Exchange especially from Food and Beverages sector in 2001 – 2006 periode. The analysis using 15 listed company in Jakarta Stock Exchange, which are all listing company in Food and Beverage sector Preliminary test shows classical assumption test results. The test shows a good result in Multicollinearity Test, Heteroscedasticity Tetst, and Autocorrelation Test. The result approve to step up to regression analysis. The simple regreesion analysis shows there are significant relationship between Quick Ratio, Debt Ratio, and Return on Assets to Earning Change in 0,05 error level. Anothers variables Total Assets Turnover Ratio do not show a significant relationship in 0,05 error level. |