“ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN ROKOK YANG LISTING DI BEI”

The purpose of this study is to assess the financial performance of the companies incorporated in the tobacco industry listed on the Indonesia Stock Exchange and then to see which company has the best financial performance in review of the ratio analysis of its financial statements. The companies assessed were PT. Gudang Garam, PT. Sampoerna, and PT. Wismilak. The data collection techniques used documentation techniques in the form of financial statements from 2014-2016. Data analysis techniques used financial statement analysis comprising liquidity analysis, activity analysis, solvability analysis, and profitability analysis. From the analysis of financial statements, based on liquidity ratios during 2014 to 2016, the highest Liquidity Ratio was PT. Sampoerna, and the lowest was PT. Gudang Garam. Perceived from the Activity Ratio, the company with the best ratio was PT. Sampoerna while the one with the poorest activity ratio was PT. Wismilak. Furthermore, PT. Sampoerna had the best Solvency ratio and PT Gudang Garam had the poorest solvency ratio. For Profitability Ratio, the company with the best ratio was PT. Sampoerna, and PT. Wismilak had the poorest profitability ratio