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Bambang Sugiarto
Indonesian Institute of Sciences (LIPI)
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Journal : Indonesian Journal of Accounting and Governance

 1 
PROFITABILITY ANALYSIS USING THE DU PONT SYSTEM METHOD IN THE FAST-MOVING CONSUMER GOODS (FMCG) DISTRIBUTION SUBSECTOR OF GO PUBLIC COMPANIES IN PERIOD 2017-2021 Nathaniel, Adriel; Sugiarto, Bambang; Handayani, Sri
Indonesian Journal of Accounting and Governance Vol. 7 No. 2 (2023): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/8k0ssa17

Abstract

The aim of this study is to analyze the profitability level of Fast-Moving Consumer Goods companies in the Retail and Distributor of Medicines (D111), Rental and Distributor of Food (D112), and Processed Food Distributors (D222) subsectors listed on the Indonesian Stock Exchange in the period 2017-2021 based on Du Pont system analysis. The Du Pont system is an analysis method used to show the interaction between Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Asset (ROA) and Equity Multiplier in determining the value of Return on Equity (ROE). This type of research is descriptive quantitative using the Du-Pont analysis method. The method used in this study is judgement sampling. Types of data and data sources use secondary data derived from financial statements published by companies that are samples of research and data from the Stock Exchange of Indonesia. Analysis shows that PT. Tigaraksa Satria Tbk has the highest profitability as a Fast-Moving Consumer Goods subsector distribution company. The company's ROE from 2017 to 2020 is higher than the industry average, by 2019 has increased and decreased by 2021. PT. Wicaksana Overseas International Tbk became a Fast-Moving Consumer Goods subsector distribution company with the lowest profitability performance of the five samples, based on an analysis carried out by the company's ROE from 2017 to 2020 experienced a decline below the industry average and by 2021 a decrease slightly above the industrial average.
Co-Authors Achmad, Zubaidi Adawiah, Lulu Robiatul Ade Kurniawan Agama, Askar Adika Ahmad Hasyim Amaria Amaria Anggarani, Riesta Ardiyani, Anita Nur Auzani, Ahmad Syihan Bagusputra, Argan Imam Bustanul Arifin Christy Atika Sari Dendi, Dede Dewanata, Rachman Pandu Dewi, Cicilia Tri Marantika Dhiani Dyahjatmayanti Dwi Mulya, Okta Endah Wahyurini, Endah ENDANG SUSANTINI Erwin, Iwan Muhammad Fatchurohman, Dedi Fatman, Yenni Frans Setiawan, Frans G.M. Lucki Junursyah, G.M. Lucki Gunawan Gunawan Gunawansyah Gunawansyah, Gunawansyah Handayani, Sri Hanifuddin, M Hapsari, Nani Sarah Hasibuan, Juana Hizkia Haviani Laluma, Riffa Hendranto, Rahadian Yogi Hendrawan, Rizqi Ainur Hendro Widjanarko Hermawan, Angga Dimas Heru Sigit Purwanto Ikhsan, Akhmad Fauzi Ilham Ramadhan, Muhammad Ghiffaari Indra Sakti Indyo Pratomo Iqbal, Fahmi Mohamad Irfandi, Fauzan Isnaini Nur Azizah, Isnaini Ivany Sarief, Ivany Kusuma, Heri Septya Lucki Junursyah, G.M Mariska Aulia Putri, Indah Merdeka Putri, Wulandari Pancadasa Mokhtar, Mokhtar Muchlis Muchlis Nathaniel, Adriel Ningsih, Ristati Nugraha, Muhammad Fauzi Nur, Salsabila Nuraini Sukmana, Rini Nurfitriani, Nisa Nurholis Majid, Nurholis Nyamiati, Retno Dwi PRABOWO Prakarsa, Esa Praromadani, Zulimatul Safa'ah Prasetya, Angga Proklamagita, Angela Merici Herdyana Putri, Sari Rahmawati Ramadhan, Zulqy Fazrie Ramdhani, Muhamad Deris Riffa Haviani Laluma Rirung, Yustin Risnandar, Risnandar Rizqon Fajar Rokhis, Tria Ainur Rukmana, Ade Samidi Samidi, Samidi Santosa Utomo, Humam Saputra, Krisna Arga Septian Chairulsyah, Defti Setyawan, Tri Aji Sifa Nurpadillah Sri Poedjiastoeti Sulistyowati, RR Endang Suranto Suranto SUYONO Suyono Suyono Syahrizal, Adyanto Syech Ahmad, Mochamad Taufik Ali Taufik Suryantoro, Taufik Taufiqurrahman, Muhammad Faja Tiara, Dinda Raihan Tunjung Wahyu Widayati Tuqa, Eka Tina Nur Ula Ummi Kalsum Wellia Shinta Sari Wibowo, Cahyo Setyo Widayati, Tunjung Wahyu Wiharko, Teguh Wiharso, Tri Arif Wirawan, Kristuaji Andre Wulandari, Amelia Puspita Yuliana, Siska Yulianto Sulistyo Nugroho