ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN ROKOK PT.H.M. SAMPOERNA TBK. DAN PT. GUDANG GARAM TBK.

This study aims to see how the development of financial performance of Cigarette companies, especially PT. H.M. Sampoerna Tbk. And PT. Gudang Garam Tbk. During the last three years from 2014 until 2016 using the method of financial ratio analysis. The financial ratios used are Current Ratio (CR), Quick Ratio (QR), Solvency Ratio, Fixed Asset Turn Over (FATO), Total Asset Turn Over (TATO), Net Profit Margin (NPM) and Return on Investments (ROI ). The results showed that in general the financial ratios of PT. H.M. Sampoerna Tbk. Better than the ratio of PT. Gudang Garam Tbk