Journal of Academia Perspectives
Vol 2, No 1 (2022): Journal of Academia Perspectives

Analisis Du Pont System dalam Menilai Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Semen Periode 2017 – 2019

Muhammad Yasir Anhar (Sekolah Tinggi Ilmu Ekonomi (STIE) GICI. Depok)
Anessa Musfitria (Sekolah Tinggi Ilmu Ekonomi GICI. Depok)
Rofiqoh El Nabila (Sekolah Tinggi Ilmu Ekonomi GICI Depok)



Article Info

Publish Date
31 Mar 2022

Abstract

The purpose of this study is to assess the financial performance of cement manufacturing companies in the sub-sector. The type of research used is descriptive quantitative, which explains the data in the form of numbers or numeric then explained using words with this research method with quantitative descriptive, data collection techniques in the form of data collection by means of documentation. The sample selection was done by purposive sampling, while the sample consisted of 4 companies. For the variables used are net profit margin, total assets turnover, return on investment. The results of the analysis of the financial performance of the cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. A good net profit margin value is 19.6% based on the average, while the average total asset turnover value is 1.55x, and a good return on investment value is seen from the average, which is 12.23%. The cement sub-sector manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period that has good financial performance is PT Indocement Tunggal Prakarsa Tbk (INTP), while PT Semen Baturaja (Persero) Tbk (SMBR) has the worst financial performance. than other companies

Copyrights © 2022






Journal Info

Abbrev

jap

Publisher

Subject

Arts Humanities Education Engineering Languange, Linguistic, Communication & Media Physics Social Sciences

Description

ournal of Academia Perspectives dedicated to publishing scientific information, communication resources and perspectives by academics in Social Sciences, Art and Humanities, and Science and Engineering. This journal published research article, reflection, and actual critical study with respect to ...