ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DENGAN METODE DU PONT SYSTEM PT SALIM IVOMAS PRATAMA TBK
| Main Author: | FIRDAUS, MOH. |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/15024/ |
Daftar Isi:
- PT. Salim Ivomas Pratama Tbk. already have integration between upstream and downstream plantation. In these conditions will enable the increase of financial performance in the future. Du Pont system as a tool of financial statement analysis in measuring financial performance is a form of profitability ratios which are intended to measure the overall ability of the company with funds invested in assets used for operating companies to generate a profit. The purpose of this study was to determine and analyze the financial performance PT. Salim Ivomas Pratama Tbk. to the development of the company's future performance. This is a comparative study, here the variable is the same as the independent variable, but to sample more than one, or in a different time. The data used are secondary data in the form of financial statements in the period 2008 - 2012 is published. The analysis technique used is Du Pont System. From the results of the analysis indicate Du Pont System Return On Investment (ROI) PT. Salim Ivomas Pratama each year is very small. It is influenced by the Net Profit Margin (NPM) and Total Asset Turnover (TATO) which recorded the percentage of small companies. Average Net Profit Margin (NPM) company only 13.90 %. While the Total Asset Turnover (TATO) average company only 0:53 times. Average Return On Investment (ROI) that recorded the company was 7.29%. It can be categorized as corporate performance is still not good. The performance of companies within 5 (five) years is very volatile tend to fall. This is due to the lack of growth inconsistent Return On Investment (ROI) for 5 (five) years. Net Profit Margin (NPM) which recorded the company also experienced fluctuating. During 2008-2011 there was an increase Net Profit Margin (NPM), but a decline in 2012. Total Asset Turnover (TATO) the company also experienced fluctuating.