ANALISIS PROFITABILITAS PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA

The porpose of this study is to examine profitability analysis on cigarette companies listed on the Indonesian stock exchange from 2015 to 2017. The financial statement analysis us is profitability analysis including gross profit margin (GMP), net profit margin (NPM), return on assets (ROA) and return on equity (ROE). The results of these calculations will be analyzed using a time series analysus that that compares the company’s profit rasio from period to period. The results of this study analysis of the profitability of tobacco companies from 2015 to 2017 listed on the Indonesian stock exchange shows that PT. HM Sampoerna, Tbk has a high average profitability ratio compared to other cigarette companies listed on the Indonesian stock exchange. However, these results cannot reflect the state of a company because of the unavailability of standards set by the goverment as a reference