Worksheet : Jurnal Akuntansi
Vol 5, No 3 (2026)

ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2020-2024

Aulia Ika Febriani (Universitas Muhammadiyah Ponorogo)
Arif Hartono (Universitas Muhammadiyah Ponorogo)
Dwiati Marsiwi (Universitas Muhammadiyah Ponorogo)



Article Info

Publish Date
13 Jul 2026

Abstract

This study aims to assess the financial performance of plastic and packaging subsector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The research method used is descriptive quantitative analysis using secondary data in the form of financial reports obtained from the website www.idx.co.id. The sample was selected using purposive sampling. The analysis technique used includes the du pont system analysis which includes the net profit margin ratio, total asset turnover, equity multiplier, return on investment, return on equity, with a time series and cross-section approach as well as a comparison with the industry average. The results of the analysis are used to identify the causes and impacts on the company. The results of the time series analysis using NPM tended to decrease by an average of 5.35% during the 2020-2024 period. Based on the TATO ratio, it tended to decrease by an average of 0.92 times. Based on the EM ratio, it tended to increase by an average of 1.52 times. Based on the ROI ratio, it tended to decrease by an average of 5.58%. Based on the ROE ratio, it tended to increase by an average of 7.89%. Meanwhile, the analysis of the results using a cross-sectional approach shows that the highest NPM was achieved by IMPC. The highest TATO was achieved by PBID. The highest EM was achieved by SMKL. The highest ROI was achieved by PBID. The highest ROE was achieved by PBID.

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Journal Info

Abbrev

worksheet

Publisher

Subject

Economics, Econometrics & Finance

Description

Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan ...