摘要:Keyword: Keyword : Net profit on foreign exchangeAbstrack:ABSTRACTGain on foreign exchange loss is one of the elements that affect company profits. Exchange differences obtained from a grace period between the time of transaction and payment within the grace period in which the rupiah exchange rate is also changed. The existence of foreign exchange is seen by investors as a consequence of corporate strategy. In managing the finances and manage transaction-transactions, as well as demonstrated understanding of the company against the trend of international economic conditions.The main purpose of this study was to determine the movement of profit / loss on foreign exchange to net income of the company. Through this writing, the author wants know how big the influence of profit / loss on foreign exchange to net income of the company. The methods and techniques used to obtain data and information relating to the object of research is literature study and field study.The conclusion is a company incorporated in LQ45 net income peaked in 2007. And peak gain / loss on foreign exchange occurred in 2008. From the determination of processed test menggunkana spss 15 regression equation Y %3D 1,051,349 + 3.982 X. Where the value of Y is net income and X is the foreign exchange. And also at the impact of foreign exchange to the level of net profit of 23.3%.