ANALISIS DU PONT SYSTEM DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014)
Abstract: The purpose of this
study is for analyzing the financial performance use the analysis Du Pont
System in Telecommunication Company listed on the Indonesia Stock Exchange. Du
Pont Systemanalysis is an analysis provides information on the factors that led
to the rise and fall the company financial performance shows the relationship
between Net Profit Margin, Total Assets Turnover and Return onInvestment to
determine the Return on Equity of the company. This research uses descriptiveresearch.
The data used is secondary data. Data collection methods used in this research
is themethod of documentation or literature study. The analysis technique used
is descriptive qualitative analysis. Based on the results of this study
concluded that financial performance of the Telecommunication Company listed on
the Indonesia Stock Exchange 2012-2014 period is that the financial performance
is generally not good because as the value of Return on Investment and Return on
Equity is negative and even below the industry standard, except PT.
Telekomunikasi Indonesia, Tbk financial performance is quite good for the value
of Return on Investment and Return on Equitypositive, although below the industry
standard. Therefore, the company must improve theperformance of the company, in
order to achieve the company's financial performance above industry standards.
Penulis: Rosmiati Tarmizi, Merlinda
Marlim
Kode Jurnal: jpakuntansidd160656
