ANALISIS DU PONT SYSTEM DAN ECONOMIC VALUE ADDED DALAM MENILAI KINERJA KEUANGAN PADA PT BANK NEGARA INDONESIA (PERSERO) TBK PERIODE 2015 - 2019

Abstract

This is the result of a thesis research compiled by Putra Kusuma Jaya, Accounting Department STIE-IBEK. The title of this research is in Indonesian: "Analisis Du Pont System dan Economic Value Added dalam menilai kinerja keuangan pada PT Bank Negara Indonesia (Persero) Tbk Periode 2015 - 2019", run from September 2020 to February 2020 consisting of 104 pages without attachments .

The data used in this study are secondary data, namely the balance sheet and income statement for the period 2015-2019. The processed data is secondary data and the data analysis technique uses Du Pont System analysis and Economic Value Added.

The results showed that PT Bank Negara Indonesia (Persero) Tbk based on the Du Pont System method experienced a stable Return On Investment value every year, namely at 2%, which means that the company's financial performance was still good and the results of research based on the Economic Value Added method showed that the company experience a negative EVA value, which means that the company has not been able to cover investor liabilities because net profit after tax cannot cover the cost of capital.