ANALISIS KINERJA KEUANGAN PERUSAHAAN ROKOK

Abstract

This study aims to determine the results of research financial performance of PT. Gudang Garam Tbk, PT Handjayana Mandala Sampoerna Tbk, PT. Bentoel Internasional Investama Tbk, when viewed from the liquidity ratios of Current Ratio, Quick Ratio, and Cash Ratio shows a good financial performance, Leverage ratio (Debt To Equity Ratio, Debt To Equity Ratio, Total Debt To Equity Ratio) good financial, Activity Ratio in terms of Turnover Total Asset ratio, Receivable Turnover, Inventory Turn Over shows good progress. Result of profitability ratio analysis (Net Profit Margin) Return On Investment and also Return On Equity show good performance, except PT. Bentoel Investama Tbk should be further enhanced because quick ratio is still below standard.