ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN SISTEM DU PONT (Studi Kasus pada Industri Manufaktur Sektor Barang Konsumsi Peralatan Rumah Tangga yang Terdaftar di BEI Periode 2010-2012)

Abstract

Assessment of financial performance is required  to determine the performance of the company that helps the company management and investors in decision-making. Assessment of financial performance can be done by various methods, one of which is the Du Pont System. In this study, an assessment of the financial performance Kedawung Setia Industrial Tbk, PT Kedaung Indah Can Tbk, and PT Langgeng Makmur Industri Tbk based on the analysis Du Pont system which includes calculation of ROI and ROE, are known that Kedawung Setia Industrial Tbk has the best financial performance in the industry. It can be seen from the value of ROI and ROE achieved by the company are consistently increased and is above the industry average during the study period 2010-2012. While, the financial performance of the company with the lowest is Langgeng Makmur Industri Tbk because the ROI and ROE ratios were below the industry average.

Keywords : financial performance, Du Pont system, ROI, ROE