Penggunaan Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Badan USAha Milik Negara (Studi Kasus Pada PT. Aneka Tambang (Persero) Tbk. Yang Terdaftar Di Bei Tahun 2012-2015)

Evaluating the performance can be seen from financial statements of a company. Financial condition contained in a financial statement can be evaluated using an analysis with financial ratios. Financial ratios can be measured using ratio of liquidity, solvency, activity and profitability is measured by virtue of Ministerial Decree No. KEP-100/MBU/2002. The study was conducted at PT. Aneka Tambang (Persero) Tbk. in the official website at Indonesian Stock Exchange. Type of research is descriptive with quantitative approach. The results of research company PT. Aneka Tambang (Persero) Tbk. level of solvency ratios, activity, profitability showed a poor financial, though at liquidity ratio in excellent condition performance. Based on Decree the Minister State-Owned Enterprises No. KEP-100/MBU/2002 to rating on financial aspects of company PT. Aneka Tambang (Persero) Tbk. period of 2012 to get healthy predicate. However, in 2013-2015 predicate less healthy. PT. Aneka Tambang (Persero) Tbk. expected to reduce capital of the loan so that costs borne by the company is not getting bigger and can increase level of health in financial performance