ANALISIS SISTEM DU PONT SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN PROPERTY REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2010 - 2014)

Liliek Nur Sulistiyo, Diah Ayu Retno Asih

Abstract


This study aims to determine how the Du Pont analysis system can be used as a tool to assess the financial performance of Property and Real Estate listed on the Stock Exchange 2010-2014. Du Pont Analysis System is Return On Ivestment (ROI) generated through the multiplication of the advantages of component - component sales as well as the efficient use of total assets in generating profits. The data used in this study was obtained from Companies Condensed Financial Statements Property and Real Estate in 2010 to 2014 issued by each of the companies concerned. The company's sample using purposive sampling, sample worth using as many as five companies. The analysis technique used to assess the financial performance of Property and Real Estate is a method of Du Pont System consists of three steps: (1) Determining the Total Asset Turnover (2) Net Profit Margin (3) Return On Investment (ROI). Based on the analysis using the Du Pont System for Property and Real Estate companies, 5 companies 4 companies which have a value below the average ROI. Analysis showed that the company PT.Ciputra Development Tbk were able to prove the performance of the company to generate profits, the better because it has above-average ROI of the company, ie 5.73%.


Keywords : Total Asset Turnover, Net Profit Margin, Return Of Investment


Full Text:

PDF

References


Abdul,Mamduh.2009. Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.

Anugrahani, Evida. 2007. Analisis DU Pont Sistem Dalam Mengukur Kinerja Keuangan Perusahaan. Universitas Muhammadiyah Malang. Malang

Arikunto, Suharsimi. 1989. Prosedur Penelitian suatu pendekatan Praktik. Jakarta: PT. Bina Aksara

Dziqron, Wuryaningsih. 2014. Penerapan Du Pont System Untuk Mengukur Kinerja Keuangan Perusahaan. Universitas Muhammadiyah Jakarta. Jakarta

Fahmi, Irham. 2013. Analisis Laporan Keuangan. Bandung: Alfabeta

Fitriana, Nur. 2014. Analisis Sistem Du Pont Sebagai Alat Untuk Menilai Pertumbuhan Laba Perusahaan Tekstil. STIESIA Surabaya. Surabaya

Freddy, Daulat, Hildawati. 2014. Analisis Kinerja Keuangan Perusahaan dengan Meng-gunakan Metode Du Pont System. Universitas Esa Unggul. Jakarta

J.Lies, Thomas. 2008. Ratio Analysis Featuring The Du Pont Method: An Overlooked Topic In The Finance Module Of Small Business Management And Entrepreneurship Courses. University of Houston. Downtown

Meivilana, Winda. 2014. Analisis Kinerja Keuangan Perusa-haan Dengan Sistem Du Pont. Universitas Negeri Surabaya. Surabaya

Munawir. 2004. Analisa Laporan Keuangan. Yogyakarta: Liberty

Munawir. 2003. Auditing Modern. Yogyakarta :BPFE

Prina A, Ryandra. Mangesti, Topowijo. 2014. “Analisis Kinerja Keuangan Perusa-haan Dengan Menggunakan Metode Du Pont System” Administrasi Bisnis, Vol.16, No.1, November.

Raharjo, Budi. 2001. Dasar-dasar Manajemen Keuangan. Yogyakarta: UPP STIM YKPN

Simora, Henry.2000.Akuntansi : Basis Pengambilan Keputusan Bisnis.Jakarta: Salemba Empat

Soediyono,R.1992.Ekonomi Makro :Pengantar Analisis Pendapatan Nasional.Yogyakarta: Liberty

Warsono, Haryanto. 2003. Pembelajaran Aktif Teori dan Asesmen. Bandung: Rosda

Zakki Falani, Ahmad.2013. Analisis Laporan Keuangan Perusahaan Sebagai DasarPengambilan Keputusan Investasi SahamBerbasis Du Pont System & Fuzzy Logic. Universitas Narotama Surabaya. Surabaya


Article Metrics

Abstract has been read : 107 times
PDF file viewed/downloaded: 0 times


DOI: http://doi.org/10.25273/inventory.v1i1.2283

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 

inventory is indexed by:

     

                                                       

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2 Program Studi Akuntansi

Fakultas Ekonomi dan Bisnis

Jl. Auri No. 16 Kota Madiun 63118

                            

  Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

View My Stats