The purpose of this study is to analysis the factors that affect the change in profits at coal mining companies listed on the Indonesia Stock Exchange. The method used is multiple regression analysis. The study's findings prove simultaneously the factors tested had no effect on profit change. However, partially return on assets has a significant effect on earnings changes, while other ratios do not show the same thing

Keywords : Liquidity Ratio, Activity Ratio, Profitability Ratio, Market Value Ratio, Profit Change