From the analysis of financial statements in 20 Jakarta PT Cemerlang changes, where in 2011 the financial statements of the company in 2012 while insolvable financial statements solvable. Indicators used in the solvency ratio analysis consists of: Total Debt to Total Assets Ratio, Debt to Equity Ratio / Equity Ratio Debt, Long Term Debt to Equity Ratio. Solvency ratio analysis will provide a better understanding of the financial condition analyzed. The purpose of this study was to determine the level of solvency PT Cemerlang Jakarta. One way to analyze financial reports by performing the analysis of the solvency ratio. Type of financial statements analysis varies according to the interests of the parties will conduct the analysis. The financial statements can be analyzed to see the condition of the company. The financial statements required by a company to measure and assess the performance of the company because in it there is important information about the company's earnings and financial position of the company's capabilities. Each company has financial statement ratios, including solvency ratios.
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