Chase Manhattan Corp. reported yesterday that its first-quarter earnings fell 8 percent to $2.73 a share from $3.19 in the 1982 period, reflecting increased loss provisions for international loans and a continuing impact from the failed Penn Square Bank of Oklahoma.

Chase, holding company for the nation's third-largest bank, said net earnings were $106 million, down from $115 million in the first quarter of 1982.

Among other earnings reports released yesterday:

* B. F. Goodrich Co. cut its first-quarter loss to less than half of the 1982 first-quarter total.

* General Telephone & Electronics Corp. increased its first quarter earnings by 11 percent.

* Gannett Co. Inc. profits edged up 2 percent despite continuing costs from the start-up of its new national newspaper, USA Today.

Chase Manhattan said it has taken the conservative step of not accruing interest on "substantially all" of its loans to Mexico and Argentina until it has received the cash. This interest is being deposited in the central banks of those countries in the local currencies.

Although Chase noted that issuance of preferred stock and common shares had a negative impact on earnings, virtually all of the profit decline was attributed to its loan-loss provision, which rose to $70 million from $55 million in the first quarter of 1982. Net charge-offs, three-quarters of which was in domestic loans, rose to $64 million from $44 million.

Its nonperforming-loan portfolio of $1.9 billion compared with $1.4 billion last year, with a negative impact on earnings of $18 million in the first quarter and $15 million a year earlier.

Chase did not break down its outstanding commitments in Latin America, but more than 2 percent of its total portfolio of $55 billion-plus is in Mexico, more than 1 percent in Argentina and Venezuela, and more than 3 percent in Brazil. B.F. Goodrich Co. said that its first-quarter loss was $7.8 million compared with $18.4 million a year earlier, Chairman John D. Ong said at the annual meeting yesterday.

Sales rose to $734 million from $728.6 million.

The 1983 results were aided by$5 million from a tax refund and a $1 million operating subsidy growing out of the purchase of LaPorte Chemical Co., while the 1982 first-quarter net was reduced by an $8 million loss on the devaluation of the Mexican peso. General Telephone & Electronics Corp. said that its net for the quarter was $219.98 million ($1.17 a share) on sales of $3.035 billion compared with $197.96 million ($1.14) a year ago on sales of $2.897 billion.

Chairman Theodore F. Brophy said the gains were in communications products, telephone operations and Telenet, for the main part. Net income from electrical products remained depressed by the continuing recession. Telephone net was up 6 percent at $203.03 million, and telephone revenues were 7 percent higher at $2.028 billion. GTE communications products sales were up 5 percent.

Gannett Co. Inc. said that its first-quarter net income rose to $32.2 million (61 cents a share) from $32 million (60 cents) in the same period last year. Revenue was up 14 percent to $387 million from $338 million.

In a letter to shareholders, Allen H. Neuharth, Gannett chairman and president, said the first-quarter earnings "exceeded our expectations, in view of the substantial USA Today start-up costs. . . ." Gannett officials refused to say how much has been spent on publication of USA Today.