Du Pont System Analysis In Measuring Financial Performance Of Pharmaceutical Companies Listed On The Indonesia Stock Exchange (Idx)

Penulis

  • Dessy Tania S Universitas Ibn Khaldun
  • N. A. Rumiasih Universitas Ibn Khaldun
  • Desmy Riani Universitas Ibn Khaldun
  • Angga Prasetia Universitas Ibn Khaldun

DOI:

https://doi.org/10.32832/jharmoni.v1i1.7207

Kata Kunci:

Financial Statement Analysis, Du Pont System, Financial Performance, NPM, TATO, ROI.

Abstrak

This study aims to determine the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis in this study uses the Du Pont system, namely Net Profit Margin, Total Assets Turn Over and Return On Investment. The data used in this study is sourced from the Balance Sheet and Income Statement. Based on the results, it can be said that PT Darya-Varia Laboratoria Tbk, PT Kalbe Farma Tbk, PT Tempo Scan Pacific Tbk and PT Industri Jamu and Pharmacy Sido Muncul Tbk still lack efficiency in managing their assets so that they get a low score on Return On Investment, but PT Industri Jamu and Pharmacy Sido Muncul managed to get an Net Profit Margin value above the average.

Referensi

Ayu Pramesti, N. (2020). Dupont Analysis to Measure Financial Performance Assessment at PT Ace Hardware Indonesia Tbk Period 2014-2018 (Doctoral dissertation, University of Muhammadiyah Surakarta).

Damayanti, L., Yudhawati, D., & Prasetyowati, R. A. (2019). Du Pont analysis to measure the company's financial performance. Innovators, 8(1), 52-68.

Kariyoto. (2017). Financial Statement Analysis. Malang: Universitas Brawijaya Press.

Kasmir. (2017). Financial Statement Analysis. Jakarta: PT. RajaGrafindo Persada.

Miswara, P., & Amalia, H. S. (2021). ANALYSIS OF DU PONT SYSTEM IMPLEMENTATION TO ASSESS FINANCIAL PERFORMANCE IN CEMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2015-2018. SCIENTIFIC JOURNAL OF BUSINESS and FINANCE, 9(2).

Prihadi, Toto. (2019). Financial Statement Analysis. Jakarta: PT. Main Library Gramedia.

Sanjaya, S. (2018). Du Pont System Analysis in Measuring Financial Performance PT. TASPEN (PERSERO). Journal of Accounting and Business Research, 17(1).

Wiratna, S. (2018). BUSINESS RESEARCH METHODOLOGY AND ECONOMIC QUANTITATIVE APPROACH. Yogyakarta: PUSTAKABARUPRESS.

Yulia, I. A. (2021). Comparison of Financial Performance of PT. Astra Agro Lestari Tbk. and PT. FKS Multi Agro Tbk Period 2017-2019 Using Du Pont System Analysis. Scientific Journal of Unit Management, 9(1), 97-106.

Unduhan

Diterbitkan

2022-05-06

Cara Mengutip

Tania S, D., Rumiasih, N. A., Riani, D., & Prasetia, A. (2022). Du Pont System Analysis In Measuring Financial Performance Of Pharmaceutical Companies Listed On The Indonesia Stock Exchange (Idx). Jurnal Mahasiswa Akuntansi Dan Bisnis (JMAB), 1(1), 17–23. https://doi.org/10.32832/jharmoni.v1i1.7207

Terbitan

Vol 1 No 1 (2022)

Bagian

Articles

Lisensi


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