ANALISIS PENERAPAN DUPONT SYSTEM UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN (Studi Pada Sub Sektor Transportasi – Laut Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2017)

HIDAYAD, DUTA NUR (2019) ANALISIS PENERAPAN DUPONT SYSTEM UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN (Studi Pada Sub Sektor Transportasi – Laut Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to capture the financial performance of companies in sub sector maritime transportation when measured using DuPont’s System analysis using descriptive methods. The study was conducted on 9 companies in sub sector maritime transportation listed on Indonesia Stock Exchange (IDX) in the period 2013-2017. The results are: on average, NPM has decreased, from 8.84% to -41.53%. TATO on average also decreased, from 0.4 to 0.26. The average EM increased from 1.81 to 1.90. The average ROE has decreased from 11.32% to -8.05%. However 3 out of 9 companies have positive averages on NPM, TATO, EM & ROE. They are: TMAS (PT Tempuran Mas Tbk), TPMA (PT Trans Power Marine Tbk) & BLTA (PT Berlian Laju Tanker Tbk). From the analysis on financial performance, it is known that there is decreasing value of NPM, TATO and increasing value of EM which cause decreasing value of ROE. It concluded that the financial performance of companies in sub sector maritime transportation during the period 2013-2017 is decreased. Keywords: DuPont System, Net Profit Margin (NPM), Total Asset Turn Over (TATO), Equity Multiplier (EM), Return on Equity (ROE). Penelitian ini bertujuan untuk memperoleh gambaran kinerja keuangan perusahaan pada sub sektor transportasi laut bila diukur dengan menggunakan analisis DuPont System menggunakan metode deskriptif. Penelitian dilakukan pada 9 perusahaan sub sektor transportasi laut yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2017. Hasil penelitian diketahui: secara rata-rata NPM mengalami penurunan, dari 8,84% menjadi -41,53%. TATO secara rata-rata juga menurun, dari 0,4 menjadi 0,26. Rata-rata EM meningkat dari 1,81 menjadi 1,90. Rata-rata ROE mengalami penurunan dari nilai 11,32% menjadi -8,05%. Kendati demikian 3 dari 9 perusahaan memiliki rata-rata positif pada NPM, TATO, EM & ROE. Perusahaan tersebut adalah: TMAS (PT Tempuran Mas Tbk), TPMA (PT Trans Power Marine Tbk) & BLTA (PT Berlian Laju Tanker Tbk). Hasil analisis kinerja keuangan menunjukan adanya penurunan nilai NPM, TATO dan meningkatnya nilai EM yang mengakibatkan penurunan nilai ROE, hal ini menandakan bahwa kemampuan rata-rata perusahaan dalam menghasilkan laba bersih dengan menggunakan modal sendiri dan tingkat efisiensi pemanfaatan aset untuk menghasilkan penjualan menurun. Maka dapat disimpulkan bahwa kinerja keuangan perusahaan sub sektor transportasi laut selama periode tahun 2013-2017 mengalami penurunan. Kata Kunci: DuPont System, Net Profit Margin (NPM), Total Asset Turn Over (TATO), Equity Multiplier (EM), Return on Equity (ROE).

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 19 909
Call Number: SE/31/20/021
NIM/NIDN Creators: 43114110285
Additional Information: DuPont System, Net Profit Margin (NPM), Total Asset Turn Over (TATO), Equity Multiplier (EM), Return on Equity (ROE)
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Jan 2022 01:46
Last Modified: 17 Apr 2023 04:32
URI: http://repository.mercubuana.ac.id/id/eprint/53402

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