NUGROHO, REZA YUDANTO (2019) ANALISIS DU PONT SYSTEM UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN JASA SUB SEKTOR INDUSTRI PROPERTY & REAL ESTATE PERIODE 2012-2016. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to know how the company's financial performance and to know the results of the company's financial performance analysis is measured using Du Pont System's analysis method. The samples in this study consist of 7 services companies sub Sector industry Property & Real Estate listed on Indonesia Stock Exchange (IDX) period 2012-2016. The sample is selected using purposive sampling. The data analysis technique used is to use Du Pont System's analysis method in which there are several financial ratios, including Return On Equity, Net Profit Margin, Total Assets Turn Over, and Equity Multiplier. Based on the results of the research conducted, can be concluded PT. Agung Podomoro Land, PT. Alam Sutera Realty, PT. Bumi Serpong Damai, PT. Perdana Gapuraprima, PT. Modernland Realty shows a decreased performance. It can be seen from Return On Equity which tends to decline during the period 2012-2016. Declining Return On Equity can be caused by several things, including the magnitude of the company's assets but not followed by the increase in sales, and the magnitude of the sales number but not balanced by the profits received by the company. While PT. Bekasi Asri Beginner, PT. Duta Pertiwi demonstrated fluctuating financial performance. It can be seen from the fluctuating Return On Equity during the year 2012-2016. Keywords: Financial performance, Du Pont System, Return On Equity Tujuan penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan dan untuk mengetahui hasil analisis kinerja keuangan perusahaan yang diukur menggunakan metode analisis Du Pont System. Sampel pada penelitian ini terdiri dari 7 perusahaan jasa sub sector industry property & real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Sampel dipilih dengan menggunakan purposive sampling. Teknik analisis data yang digunakan adalah dengan menggunakan metode analisis Du Pont System yang di dalamnya terdapat beberapa rasio keuangan, di antaranya Return On Equity, Net Profit Margin, Total Assets Turn Over, dan Equity Multiplier. Berdasarkan hasil penelitian yang dilakukan, dapat disimpulkan PT. Agung Podomoro Land, PT. Alam Sutera Realty, PT. Bumi Serpong Damai, PT. Perdana Gapuraprima, PT. Modernland Realty menunjukkan kinerja yang menurun. Hal tersebut dapat dilihat dari Return On Equity yang cenderung mengalami penurunan selama periode 2012-2016. Return On Equity yang menurun dapat disebabkan oleh beberapa hal, di antaranya besarnya aktiva perusahaan namun tidak diikuti dengan peningkatan penjualan, dan besarnya angka penjualan namun tidak diimbangi dengan laba yang diterima perusahaan. Sedangkan PT. Bekasi Asri Pemula, PT. Duta Pertiwi menunjukkan kinerja keuangan yang fluktuatif. Hal tersebut dapat dilihat dari Return On Equity yang fluktuatif selama tahun 2012-2016. Kata kunci: Kinerja Keuangan, Du Pont System, Return On Equity
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