Anggraini, FendaPuspita (2014) Analisis Return On Investment (Roi) Dan Residual Income (Ri) Dengan Du Pont System Untuk Mengukur Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Telekomunikasi Yang Tergabung Indeks Lq 45 Di Bursa. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia kelompok LQ 45 ditinjau dari rasio profitabilitas Return On Investment (ROI) dan rasio Residual Income (RI) dengan metode pendekatan Du Pont System. Jenis penelitian yang digunakan adalah dengan metode deskriptif dengan obyek penelitian pada PT. XL Axiata Tbk dan PT. Telekomunikasi Indonesia Tbk. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan periode 2008-2012. Analisis yang digunakan adalah analisis rasio keuangan dan analisis perbandingan laporan keuangan. Teknik analisis data yang digunakan adalah metode Du Pont System Return On Investment (ROI) dan Du Pont System Residual Income (RI) dengan memasukkan unsur-unsur perhitungan biaya modal. Hasil analisis menunjukkan perusahaan PT. XL Axiata Tbk. dan PT. Telekomunikasi Indonesia Tbk. periode 2008-2012 menghasilkan nilai Return On Investment (ROI) yang positif sedangkan Residual Income (RI) menghasilkan nilai positif selama 3 periode. Berdasarkan hasil penelitian dapat ditarik kesimpulan bahwa kinerja keuangan pada PT. Telekomunikasi Indonesia Tbk lebih baik daripada PT. XL Axiata Tbk dalam mengelola sumber daya yang dimiliki perusahaan dan juga memfokuskan pada tingkat pengembalian kepada para investor.
English Abstract
Study aims to determine the financial performance of listed Telecommunication companies in Indonesia Stock Exchange LQ 45 groups in terms of profitability ratios Return On Investment ( ROI ) and Residual Income ratio ( RI ) with Du Pont System approach . This type of research is descriptive method with the object of research at PT . XL Axiata Tbk and PT . Telekomunikasi Indonesia Tbk . Data used in this study are secondary data from the 2008-2012 period financial statements . The analysis used is a financial ratio analysis and comparative analysis of the financial statements . The data analysis technique used is the method of Du Pont System Return On Investment ( ROI ) and Du Pont System Residual Income ( RI ) by incorporating elements of the calculation of the cost of capital . The analysis showed the company PT . XL Axiata Tbk . and PT . Telekomunikasi Indonesia Tbk . the period 2008-2012 resulted in the value of the Return On Investment ( ROI ) is positive while the Residual Income ( RI ) generates a positive value during the 3 periods . Based on this research can be concluded that the financial performance of PT . Telekomunikasi Indonesia Tbk is better than PT . XL Axiata Tbk in managing the resources of the company and also focuses on the rate of return to investors .
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/38/051401250 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 20 Feb 2014 08:52 |
| Last Modified: | 21 Oct 2021 02:56 |
| URI: | http://repository.ub.ac.id/id/eprint/107408 |
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