ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

The valuation of financial level in company can be done by analyzing financial report of the company itself. One of the methods that can be applied in order to obtain the description of financial performance at Hanjaya Mandala Sampoerna Inc. is financial ratio analysis. Data analysis method that is employed by the researcher is quantitative analysis with measurement ratio of liquidity, solvability, activity and profitability as well. According to liquidity ratio, the annual condition of the company is good, especially in 2015. Next, solvability ratio indicates that the company is able to guarantee debts given by creditor so the company is considered good and reaches on the most effective financial performance in 2015-2016. Based on activity ratio, it shows improvement on every year which means the company is also in good condition. Finally, profitability ratio reveals that there is up and down on every single year. In other words, the condition of company is not stable enough