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  • Analysis of Bankruptcy at PT Bentoel International Investama Tbk Riska Monika, (Riskamonikka@yahoo.com) 2014 (xiv + 68 Pages) The authors analyze the PT Bentoel International Investama Tbk which is one of the companies engaged in the tobacco industry are listed in the Indonesia Stock Exchange (IDX). The data obtained from the company's annual financial statements (annual report) from 2008 to 2013 which has been published by accessing the website www.idx.co.id. Data analysis technique used to determine the performance and financial position of PT Bentoel International Tbk is a financial ratio analysis and analysis of bankruptcy. From the analysis carried out showed that the performance and financial position of PT Bentoel International Investama Tbk in 2008 to 2013 can be said to be stable during the period. Where the terms of the ratio of liquidity and solvency ratios, company policy is less effective in conducting debt so the debt that is greater than the income earned by the company; to the ratio of the activity, the company is able to utilize its resources effectively; to the ratio of profitability, because the company has decreased due to the magnitude of the increase in operating costs compared to sales. For the analysis of indicators of bankruptcy, in 2013 the company entered into the Bankrupt category. In this case, the company is not necessarily closed, depending on whether the management make improvements or release the continuity of the company.