Abstract: An assessment of the financial performance of Indonesian state owned

enterprises mining field in Indonesia Stock Exchange for the period of 2012-2016
Mining company is Indonesian company which has important role in national economic
growth and sustainable regional development. So, the management of mining financial
performance must be done well and wisely based on the applicable regulation. Assessment of
the financial performance level of a company can be done by analyzing the company’s
financial report. Knowing the company’s financial condition can be done in various analyses,
one of them is ratio analysis. This research was aimed to know and analysis the financial
performance of Indonesian state owned enterprises mining field registered in Indonesia Stock
Exchange based on the ministry decree for state owned enterprises number: KEP-
100/MBU/2002 for the period of 2012-2016. This research is descriptive qualitative research.
The population of this research was all state owned mining companies registered in Indonesia
Stock Exchange. This research used purposive sampling as technique sampling and got three
samples of mining company. The technique of data analysis used in this research is financial
ratio analysis based on the ministry decree for state owned enterprises. The result of this
research showed that there is one company, which tends to be stable in a healthy position
category A, such as PT Bukit Asam (Persero) Tbk regarding to the result of financial
performance assessment of the health level of mining companies registered in Indonesia
Stock Exchange. While PT Antam Tbk and PT Timah Tbk are in less healthy position
category BBB. The development result of the financial performance of Indonesian state
owned enterprises mining field that have unstable value indicator tend to be unstable or low
i.e. ROE and ROI. Indicator of ROE and ROI tend to be low because the company is unable
to take advantage of their assets and the higher cost of sale which guaranteed by the company
so the profit that they get is not maximal.