Goodyear Tire & Rubber Co., the nation's largest tire manufacturer, said yesterday that record results in its international business helped produce an 82.6 percent gain in profits in the fourth quarter last year and a 57.8 percent rise for the entire year.

Goodyear said it earned a record $230.7 million, or $3.18 a share, up from $142.2 million, or $2.02 a share in 1979 and greater than previous record profits of $226.1 million in 1978. Sales climbed to a record $8.444 billion from $8.239 billion in 1979.

Goodyear said profits totaled $78.9 million, or $1.09 a share, in the 1980 fourth quarter, compared with $43.2 million, or 60 cents a share, in the same period a year earlier. Sales reached a record $2.214 billion in the last three months of 1979, up from $2.075 billion in 1979.

Occidental Petroleum Corp. said yesterday that its earnings increased 26.6 percent last year to a record $710.8 million despite a sharp decline in fourth-quarter profits.

Occidental, the nation's 11th-largest oil refiner said the improved earnings were paced by strong performances in its chemical and minerals divisions.

Per-share earnings climbed to $8.82 a share in 1980 from $7.30 the previous year, when Occidental reported a $561.6 million profit. Sales rose 30 percent to $12.5 billion from $9.6 billion a year earlier.

Occidental's fourth-quarter net income slumped 26 percent to $138.1 million ($1.65 a share) from $186.6 million ($2.44) in the same quarter of 1979 when oil prices and margins were unusually high, the company noted. Sales totaled $3.2 billion compared with $2.9 billion in the last three months of 1979.

A loss of 93 cents a share resulting from the company's withdrawal from the global consumer electronic market cut 1980 earnings of General Telephone & Electronics Corp. to $447.87 million ($2.94 a share) from $645.07 million ($4.20) in 1979, GT&E reported yesterday.

However, profits for the final quarter were $192.67 million ($1.21), up from $175.16 million ($1.14) a year earlier.

Revenues increased to $9.979 billion from $8.898 billion during the year and to $2.668 billion from $2.41 billion during the fourth quarter.

Times Mirror Co., a major newspaper publisher, yesterday reported a $139.2 million profit for 1980, down 5 percent from $146.5 million a year earlier despite increases in revenues from the company's broadcast and cable television operations and its book publishing division.

Last year's earnings amounted to $4.08 a share, down from $4.31 in 1979. Revenues rose 13 percent to $1.87 billion from $1.65 billion the previous year.