This research is meant to find out the financial performance of the company which is measured by ... more 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. ABSTRAK Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan yang dinilai dengan analisis rasio keuangan pada perusahaan PT. H.M Sampoerna Tbk dari tahun 2010 sampai dengan tahun 2014. Data yang diteliti berupa laporan keuangan PT. H.M Sampoerna Tbk dari tahun 2010 sampai dengan 2014. Perusahaan harus memiliki kinerja keuangan yang sehat dan efisien untuk mendapatkan laba dan meningkatkan atas prestasi yang telah dicapai perusahaan. Metode penelitian ini yang digunakan untuk menilai kinerja keuangan pada PT. H.M Sampoerna Tbk perusahaan adalah analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas. Hasil penelitian ini berdasarkan rasio likuiditas yang diproksikan Current Ratio dan Quick Ratio kondisi kinerja keuangan perusahaan kurang baik. Rasio profitabilitas yang diproksikan Net Profit Margin, Return on Assets, dan Return on Equity kondisi kinerja keuangan perusahaan baik. Rasio solvabilitas yang diproksikan Debt to Total Assets Ratio dan Debt to Total Equity Ratio kondisi kinerja keuangan perusahaan baik. Rasio aktivitas yang diproksikan Total Assets Turn Over dan Fixed Assets Turn Over kondisi kinerja keuangan perusahaan baik. Kata kunci : ratio keuangan, laporan keuangan, kinerja keuangan.
This research is meant to find out the financial performance of the company which is measured by ... more 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. ABSTRAK Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan yang dinilai dengan analisis rasio keuangan pada perusahaan PT. H.M Sampoerna Tbk dari tahun 2010 sampai dengan tahun 2014. Data yang diteliti berupa laporan keuangan PT. H.M Sampoerna Tbk dari tahun 2010 sampai dengan 2014. Perusahaan harus memiliki kinerja keuangan yang sehat dan efisien untuk mendapatkan laba dan meningkatkan atas prestasi yang telah dicapai perusahaan. Metode penelitian ini yang digunakan untuk menilai kinerja keuangan pada PT. H.M Sampoerna Tbk perusahaan adalah analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas. Hasil penelitian ini berdasarkan rasio likuiditas yang diproksikan Current Ratio dan Quick Ratio kondisi kinerja keuangan perusahaan kurang baik. Rasio profitabilitas yang diproksikan Net Profit Margin, Return on Assets, dan Return on Equity kondisi kinerja keuangan perusahaan baik. Rasio solvabilitas yang diproksikan Debt to Total Assets Ratio dan Debt to Total Equity Ratio kondisi kinerja keuangan perusahaan baik. Rasio aktivitas yang diproksikan Total Assets Turn Over dan Fixed Assets Turn Over kondisi kinerja keuangan perusahaan baik. Kata kunci : ratio keuangan, laporan keuangan, kinerja keuangan.
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