Smart Business Journal
Vol. 2 No. 2 (2022): Juli-Desember 2022

Analisis Du Pont System (ROI, NPM DAN TATO) Dalam Mengukur Kinerja Keuangan Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019

Triana Zeni Andianti (Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Lambung Mangkurat Banjarmasin)
Setio Utomo (Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Lambung Mangkurat Banjarmasin)
Novia Nour Halisa (Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Lambung Mangkurat Banjarmasin)



Article Info

Publish Date
06 Dec 2022

Abstract

ABSTRACT : This study aims to conduct a Du Pont System analysis (ROI, NPM and TATO) in measuring the financial performance of telecommunications companies listed on the Indonesia stock exchange for the 2015-2019 period. The research approach uses quantitative, with the type of research the comparative-associative. Samples were taken of all components in the form of company data, namely telecommunications company financial data that measures the value of NPM (Net Profit Margin), TATO (Total Assets Turnover) and ROI (Return On Investment) 2015-2019, census sampling technique / total sampling. Data collection used secondary data with documentation study, while data analysis used descriptive statistical analysis and two way ANOVA. The results prove that H1 is rejected, meaning that there is no difference in the financial performance of telecommunications companies 2015-2019 based on financial ratio grouping, with a sig. 0.86. H2 is accepted, meaning that there is a difference in the financial performance of telecommunications companies for 2015-2019 based on grouping of business entities (companies), with a sig. 0.45. And H3 is accepted, meaning that there is a du pont system interaction with telecommunications companies in the financial performance of telecommunications companies 2015-2019, with a sig value of 0.021. Keywords: ROI, NPM, TATO, Financial Performance

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Journal Info

Abbrev

sbj

Publisher

Subject

Description

Smart Business Journal (SBJ) dengan E-ISSN 2828-4437 (online) merupakan jurnal peer-review yang diterbitkan dua kali, yaitu pada bulan Juni dan Desember, oleh Program Studi Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Lambung Mangkurat, Banjarmasin. Smart Business Journal ...