Jurnal Akuntansi dan Keuangan
Vol. 5 No. 2 (2026): April 2026

Analisis Common Size dan Du Pont untuk Menilai Kinerja Keuangan PT Ciputra Development Tbk Periode 2020-2024

Wita Dwi Handayani (Universitas Islam Negeri Jurai Siwo Lampung)
Thoyibatun Nisa (Universitas Islam Negeri Jurai Siwo Lampung)
Era Yudistira (Universitas Islam Negeri Jurai Siwo Lampung)
Norta Idaman (Universitas Islam Negeri Jurai Siwo Lampung)



Article Info

Publish Date
15 Apr 2026

Abstract

This study aims to assess the financial performance of PT Ciputra Development Tbk for the 2020–2024 period using Common Size Analysis and the Du Pont System. This study applies quantitative descriptive analysis with secondary data in the form of financial reports published by the Indonesia Stock Exchange. Common Size Analysis is used to examine the structure and composition of financial reports, while the Du Pont System is used to analyze profitability through Net Profit Margin, Total Asset Turnover, and Return on Investment. The results show that the company's asset structure and capital tend to improve, indicated by an increase in the proportion of current assets and equity and a decrease in long-term liabilities. NPM shows quite good performance and is relatively stable above 20%, but TATO is still low, indicating that asset utilization is not optimal. As a result, ROI has decreased by an average of 4.54% and is still below the industry standard. Overall, the company's financial performance is quite stable, but operational efficiency and asset optimization need to be improved to be able to generate a maximum return on investment.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...