ANALISIS PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN PERHITUNGAN RASIO KEUANGAN (Studi Kasus pada PT. Gudang Garam Tbk, PT. HM sampoernaTbk, PT.Bentoel Internasional Investama Tbk, PT. Wismilak Inti MakmurTbk. yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Cigarette industry is a development industry with the largest income tax in Indonesia. The problem in cigarette industry is net profit income that has fluctuation until it has loss every year. This research aims at knowing company work performance and company achievement from year to year by using descriptive analysis. The data used was a secondary dara, which was obtained from company financial report of PT. Gudang Garam Tbk. (GGRM), PT. HM Sampoerna Tbk. (HMSP), PT. Bentoel Internasional Investama Tbk. (RMBA), and PT. Wismilak Inti MakmurTbk. (WIIM) for 2012-2016 period which were registered in Indonesia Stock Exchange. Analisys technique applied financial ratio analysis that was liquidity ratio, solvency ratio, activity ratio, and profitability ratio. Based on research result, it can be concluded that a good financial work performance is scored from liquidity ratio that consists of current ratio, quick ratio, and chas ratio show a company in liquid conditional in WIIM meanwhile GGRM, HMSP, and RMBA have lack of good work performance because the result is still under industry average 3,24 times. The result of solvency ratio analysis which consists of debt to equty ratio GGRM, HMSP, and WIIM have a good financial work performance because of having result under industry average compare to RMBA that has no good financial work performance because the result is on industry average 41%. Meanwhile debt to assets ratio RMBA has a good financial work performance because the result has on industry average 28% that means the company is better in its ability to company with long term obligation if the company is liquidated compare to GGRM, HMSP, and WIIM. The result of analysis activity ratio that consists or receivable turn over, inventory turn over, working capital turn over, fixed assets turn over, total assets turn over HMSP better in financial work performance because of applied asset’s ability effectively compare to GGRM, RMBA, and WIIM. The result profitability ratio that cinsists of gross profit margin, net profit margin, return on investment, return on equity HMSP, and WIIM are better in the ability to have profit for company compare to GGRM and RMBA