The focus of this research is the security level of the cigarette industry in Indonesia, which is listed on the Indonesia Stock Efe five years after the Law on Non-Smoking Area , while the sample of the research firm selected by purposive sampling , the cigarette industry is listed on the Indonesia Stock Exchange ( IDX ) per 1 January 2008 to December 31, 2012 , which publishes its financial statements every year for 5 years . The purpose of this study was to determine the security level of the cigarette industry in Indonesia After Implementation Act Non-Smoking Area .From the results of the analysis indicate that the value of Z score that is safe cigarette industry is PT HM Sampoerna Tbk and PT Gudang Garam Tbk , because it has a Z Score values from 2008 to 2012 , over 3 , PT Bentoel International Tbk was classified as not bankrupt but not safe , because it has a Z score values fluctuate between 1.81 to 3 , while the tobacco industry 's financial performance shows that the company's ability to meet short- term kewajibaqn memadahi , enterprise effectiveness in using resources well enough , but for Bentoel International Tbk PT needs to be improved . Profitability cigarette industry listed on the Stock Exchange Act after Smoking Zone has increased .