ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Pada PT. Mayora Indah Tbk, PT. Delta Djakarta Tbk, dan PT. Indofood Sukses Makmur Tbk Periode Tahun 2010-2015)

Abstract

The research aimed to assess the financial performance of PT. Mayora Indah Tbk, PT. Delta Djakarta Tbk and PT. Indofood Sukses Makmur Tbk based on their financial statements year 2010-2015. The analytical method used in the research was Du Ponts System analytical method to assess the financial performance of those companies based on NPM, TATO, ROA and ROE variable. The type of the research was a descriptive research. The type of data used was secondary data, and the data source in this research was financial statements released by the Indonesia Stock Exchange. The population in the research were manufacturingcompanies engaged in the field of food and beverages, and sampel collection technique was random sampling. The research took three samples out of 14 companies registered at the Indonesia Stock Exchange.
The research finding showed that based on ROE of PT. Mayora Indah Tbk has increased three times in year 2012, 2013, and 2015. The ROE of PT. Delta Djakarta Tbk has increased three times in year 2011, 2012, and 2013. While of PT. Indofood Sukses Makmur Tbk the ROE value only increased once in year 2013. Overall the financial performance of those three companies in general experienced fluctuaction, so it can be said that the financial performance of those that the financial performance of those three companies were not in a good condition. In average, the financial performance of PT. Delta Djakarta Tbk was the best, then PT. Mayora Indah Tbk was in the second place and financial performance of PT. Indofood Sukses Makmur was the lowest.
Key words: Financial Statements, Du Pont System, Financial Performance