Penelitian ini bertujuan untuk mengetahui pengaruh Operating Profit Margin, Return On Equity, Return On Assets, dan Dividend Payout Ratio terhadap perubahan laba. Objek penelitian ini adalah perusahaan pertambangan di Bursa Efek Indonesia dengan periode penelitian 2017-2021. Teknik pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 22 perusahaan. Analisis data menggunakan deskriptif dan regresi linear berganda. Secara parsial hasil penelitian menunjukkan Operating Profit Margin dan Return On Equity berpengaruh positif dan tidak signifikan terhadap perubahan laba. Sementara Dividend Payout Ratio berpengaruh negatif dan signifikan terhadap perubahan laba. Dan hanya Return On Assets yang memiliki pengaruh positif dan signifikan terhadap perubahan laba. Secara simultan keempat variabel tersebut berpengaruh signifikan terhadap perubahan laba. Hasil penelitian ini sejalan dengan teori stewardship yang menyatakan bahwa peningkatan rasio Return On Assets dapat meningkatkan perubahan laba. Implikasi penelitian ini adalah naik turun Return On Assets berpengaruh terhadap perubahan laba.

Kata kunci: Operating Profit Margin, Return On Equity, Return On Assets, Dividend Payout Ratio, dan Perubahan Laba.

This study aims to determine the effect of Operating Profit Margin, Return On Equity, Return On Assets, and Dividend Payout Ratio on profit change. The object of this research is a mining company on the Indonesia Stock Exchange with a research period of 2017- 2021. The sample selection technique uses the method of purposive sampling with a sample of 22 companies. Data analysis used descriptive and multiple linear regression. Partially the research results show the Operating Profit Margin and Return On Equity have a positive and not significant effect on change in profit. While Dividend Payout Ratio has a negative and significant effect on change in profit. Only Return On Assets has a positive and significant effect on profit changes. Simultaneously these four variables have a significant effect on profit changes. The results of this study are in line with the theory of stewardship which states that the increased ratio of Return On Assets can increase profit changes. The implication of this research is the up and down Return On Assets effect on changes in profit. Keywords: Operating Profit Margin, Return On Equity, Return On Assets, Dividend Payout Ratio, and Profit Changes.