Cahyaningsih, Rindang (2018) Analisis Sistem DU PONT Untuk Menilai Kinerja Keuangan Perusahaan (Studi pada PT Astra International Tbk Periode 2012-2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan perusahaan PT Astra International Tbk dan anak perusahaan selama periode 2012- 2016 dengan menggunakan analisis Sistem Du Pont. Analisis Sistem Du Pont merupakan suatu sistem analisis yang dimaksudkan untuk menunjukkan net profit margin (NPM), total assets turnover (TATO), dan return on investment (ROI) saling berinteraksi untuk menentukan return on equity (ROE). Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan merupakan data sekunder yang berupa laporan keuangan perusahaan khususnya neraca dan laporan laba rugi. Hasil penelitian menunjukkan bahwa nilai NPM, TATO, dan ROI berfluktuasi selama periode 2012-2016. Fluktuasi nilai tersebut tidak terlalu menonjol sehingga hal ini menunjukkan bahwa PT Astra International Tbk dan anak perusahaan memiliki kinerja keuangan yang baik. Hal ini menunjukkan bahwa perusahaan mampu mengefisienkan beban perusahaan dalam menghasilkan penjualan, mengelola seluruh aset yang dimiliki untuk menghasilkan penjualan, serta mampu menghasilkan pengembalian berupa laba bersih atas aset yang diinvestasikannya.
English Abstract
This study aims to determine and analyze the financial performance of PT Astra International Tbk and subsidiaries during the period 2012-2016 using Du Pont System analysis. Du Pont Systems Analysis is an analysis system intended to show net profit margin (NPM), total assets turnover (TATO), and return on investment (ROI) interact to determine the return on equity (ROE). The type of this research is descriptive research with quantitative approach. Sources of data used are secondary data in the form of corporate financial statements, especially balance sheet and income statement. The results showed that the value of NPM, TATO, and ROI fluctuated during the period 2012-2016. The fluctuation of the value is not so prominent that it shows that PT Astra International Tbk and its subsidiaries has a good financial performance. This shows that the company is able to make the company's expense to generate sales, manage all assets owned to generate sales, and able to generate the return in the form of net profit on assets invested.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/1/051801749 |
| Uncontrolled Keywords: | Kinerja Keuangan, Net Profit Margin (NPM), Total Assets Turnover (TATO), Return on Investment (ROI), Return on Equity (ROE). |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.151 Financial control |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 02 May 2018 03:08 |
| Last Modified: | 03 Nov 2021 02:45 |
| URI: | http://repository.ub.ac.id/id/eprint/10098 |
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