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ANALISIS RASIO LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANAGN PT.ULTRAJAYA MILK INDUSTRY,Tbk

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The purpose of this study was to determine the presentation of financial statements, for mengetaui faclors that can be considered to improve the financial performance and also to determine the financial performance measurement horizontally and vertically on PT.ULTRAJAYA MILK INDUSTRY, Bandung in 2012-2014. This research was conducted using the method desl;biptif nomely by telling solving existing problems on the terms of the existing data, collect financial data describing the entire activity of the company, and then monage and analyze the data and drow conclusions. Based on the results of the research analysis of financial ratios of the epidemic PT.ULTRNAYA MILK NDUSTRY 2012 to 2014 epidemic it can be seen from the decline in profitabiltty ratios retunr on assets 0.1459, 0.1146, 0917. But the return on equity in 2012 of increasing and decreasing anrually 0.02108 climbed to 0.161j andfell to 0.1052. The liquidity ratio experienced a progressive increase each year, among orhers, the Cunent Ratio 2.0181, 2.4700, 3.3446. Quick Ratio 1.4544, 1 .6259, 1.8895 also rsith Cash Ratio has risen 0.9039, 0.9650, 0.9965