Rachmawati, Cindy NUR (2023) ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN DU PONT SYSTEM PADA PERUSAHAAN SAWIT YANG TERDAFTAR DI BEI. Skripsi thesis, Universitas PGRI Adi Buana Surabaya.
1. HALAMAN DEPAN.pdf
Download (1MB)
2. ABSTRAK.pdf
Download (250kB)
3. BAB I.pdf
Download (276kB)
8. DAFTAR PUSTAKA.pdf
Download (281kB)
9. LAMPIRAN.pdf
Download (864kB)
Abstract
ABSTRAK
Kinerja keuangan merupakan penjelasan kondisi keuangan perusahaan selama kurun waktu tertentu. Kinerja keuangan dapat dianalisa dengan menggunakan metode analisis Du Pont System yang menunjukkan rasio NPM, TATO, EM, ROI yang saling berhubungan untuk menentukan ROE. Penelitian ini ialah penelitian kuantitatif deskriptif digunakan sampel penelitian yaitu Laporan Keuangan perusahaan sawit yang terdaftar di BEI periode 2017 – 2021 berjumlah sample 7 perusahaan. Hasil penelitian dengan menggunakan Du Pont System menjelaskan bahwa kinerja keuangan 7 perusahaan sawit yang ada di BEI pada umumnya belum efektif, hal ini disebabkan oleh NPM, TATO, EM, ROI yang berfluktuatif dan cenderung menurun sehingga ROE yang dihasilkan berfluktuatif dan cenderung menurun . PT Sinar Mas Agro Resources and Technology Tbk (SMAR) merupakan perusahaan sawit yang memiliki kefektifan dalam pengelolaan keuangan pada periode 2017-2021
Kata Kunci: Kinerja Keuangan, Du Pont System, Net Profit Margin, Total Aset Turn Over, Multiplier Equity, Return On Invesment, Return On Equity
ABSTRACT
economic performance is a top level view of the agency's monetary condition at some point of a sure length. economic overall performance may be analyzed the usage of the Du Pont gadget analysis approach which shows the ratios of NPM, TATO, EM, ROI which can be interconnected to decide ROE. This research method is a descriptive quantitative research with a studies pattern of the monetary Statements of palm oil organizations indexed on the IDX for the period 2017 – 2021 with a pattern of seven businesses. The results of studies using the Du Pont machine show that the economic overall performance of seven palm oil groups listed on the IDX is normally not powerful, this is because of NPM, TATO, EM, ROI which range and generally tend to lower in order that the ensuing ROE fluctuates and tends to lower. PT Sinar Mas Agro assets and era Tbk (SMAR) is a palm oil organization that has the quality and extra green financial overall performance inside the period 2017-2021.
Keywords: Financial performance, Du Pont System, Net Profit Margin, Total Aset Turn Over, Multiplier Equity, Return On Invesment, Return On Equity
Item Type: | Thesis (Skripsi) |
---|---|
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Akuntansi S1 |
Depositing User: | Mrs Cindy Nur Rachmawati |
Date Deposited: | 24 Jul 2024 07:38 |
Last Modified: | 24 Jul 2024 07:38 |
URI: | https://repository.unipasby.ac.id/id/eprint/5308 |