ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DU PONT SYSTEM

Authors

  • Sandy Yolanda & Fadjar Harimurti

Abstract

The purpose of this study is to analyze the financial performance of cigarette
companies listed on the Indonesia Stock Exchange period of 2011-2015 using Du
Pont System method. This type of research is descriptive. The population of this study
is tobacco companies listed on the Indonesia Stock Exchange which amounted to 4
companies. Sources of data using secondary data sourced from the website
www.idx.co.id. Data collection used documentation method. Data analysis technique
using du pont analysis. The results showed that with the analysis du pont PT
Handjaya Mandala Sampoerna, Tbk is the healthiest company compared to other
cigarette companies with an average NPM of 13,77% > average industry ratio of
6,15%, average TATO 2,64 X> 1.60 X, average ROI 36,43% > industry average
11,97%.
Keywords: ROI, NPM, TATO, Du Pont Analysis

Published

2017-12-13