ANALISIS RETURN ON INVESTMENT (ROI) DAN RESIDUAL INCOME (RI) DENGAN PENDEKATAN DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus pada PT Ultrajaya Milk Industry and Trading Company, Tbk. yang terdaftar pada BEI Periode 2007-2011)
ABSTRACT: Return On Investment
is one of the profitability ratio that measures a company's ability to generate
profits with the overall funds available in the company's assets. Residual Income
is another alternative that is used to assess the financial performance of the
company due to weaknesses in the retun on investment. The use of the two
analyzes are expected to complement each other so that the results are better.
The results of the analysis that has been done shows that the company's
condition fluctuates. Return On Investment that has been analyzed generate a
positive value, but with the development of the volatile and are below the cost
of capital. These conditions lead to a negative value of Residual Income so
that the company could not meet the expected rate of return investors.
Companies need to reevaluate their investment policy to produce cost efficient
capital so that both positive ROI and RI.
Keywords: Return On Investment
(ROI), Residual Income (RI), Financial Performance
Penulis: Anindya Sukmawardhani,
Suhadak, R. Rustam Hidayat
Kode Jurnal: jpadministrasinegaradd130261
