PENERAPAN DU PONT SYSTEM DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PT. ASIA MAJU MANDIRI

Jurnal Akuntansi Prima Volume VIII, Nomor II Tahun 2018

Jum'at, 22 Februari 2019 13:42 | Sudah dibaca 499 kali

This aim of this research is to know the development of Total Asset, Total Sales and Total Profit of the Company PT.Asia Maju Mandiri 2011-2015 and also to determine the financial performance of PT.Asia Maju Mandiri based on analysis method of Du-Pont System . Du Pont System analysis is an analysis provides information on the factors that led to the rise and fall the company financial performance shows the relationship between Net Profit Margin (NPM), Total Assets Turnover (TATO) and Return on Investment. (ROI). The object of this research is PT.Asia Maju Mandiri. This research uses descriptive research and uses secondary data. Data collection methods used in this research is the method of documentation or literature study. The analysis technique used is descriptive qualitative analysis. Sample is used by saturation sampling technique. Variables used in the calculation method of Du Pont System in this study is , Total Asset Turn Over (TATO), Net Profit Margin (NPM), and Return on Investment (ROI). Based on the results, it can be concluded that the financial performance of PT. Asia Maju Mandiri who possess the period 2011-2015 has the decreases level. The value of Net Profit Margin in 2011 amounted to 10,86%, in 2012 amounted to 11,48%, in 2013 amounted to 12,80%, in 2014 amounted to 26,27%, and 2015 amounted to 46,29%. The value of Total Asset Turnover in 2011 amounted to 0,30, in 2012 amounted to 0,18, in 2013 amounted to 0,23, in 2014 amounted to 0,104, and 2015 amounted to 0,04. While the value of Return on Investment in 2011 amounted 3,26%, in 2012 amounted to 2,07%, in 2013 amounted to 2,94%, in 2014 amounted to 2,73%, and 2015 amounted to 1,85%. It shows that the company has a low financial performance measured by Du Pont System. It can be inferred that the company has an over investment in asset.

Kata Kunci: Total Asset Turnover (TATO), Net Profit Margin (NPM), Return On Investment (ROI)