ANALISIS RASIO KEUANGAN UNTUK MENILAIN KINERJA KEUANGAN PADA PT. H.M SAMPOERNA Tbk

Abstract

This research is meant to find out the financial performance of the company which is measured by
using financial ratio analysis at PT. H.M Sampoerna Tbk from 2010 to 2014. The data has been
studied by using financial statement of PT. H.M Sampoerna Tbk from 2010 to 2014. The company
must have health and efficient financial performance to earn profit and to improve the achievement
which has been obtained by the company. The research method which has been used to measure the
financial performance at PT. H.M Sampoerna Tbk s the financial ratio analysis which consists of
liquidity ratio, solvability ratio, profitability ratio and activity ratio. The result of this research is
based on the liquidity ratio which is proxy by Current Ratio and Quick Ratio, it has been found that
the condition of the financial performance of the company is less good. The profitability ratio which is
proxy by Net Profit Margin, Return on Assets, and Return on Equity, it has been found that the
condition of the financial performance of the company is good. Solvability ratio which is proxy by Debt
to Total Assets Ratio and Debt to Total Equity Ratio, it has been found that the condition of the
financial performance of the company is good. Activity ratio which is proxy by Total Assets Turn
Over and Fixed Assets Turn Over ,it has been found that the condition of financial performance of the
company is good.

Keywords:financial ratio, financial statement, financial performance.