ANALISIS DU PONT SYSTEM DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019

Abstrak

This is an undergraduate thesis that has been conducted and compiled by Dicky Pranata, student identification 540170001, STIE-IBEK Accounting Departement. Entitled in Bahasa Indonesia; “Analisis Du Pont System Dalam Menilai Kinerja Keuangan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019”. It consists of 92 pages without attachments.

This study aims to analyze Financial Performance with instrument called Du Pont System Methode. The population used in this study is pharmaceutical companies that are listed on the Stock Exchange and are active from 2015 to 2019. The sampling method used was purposive sampling, with a sample size of 5 companies and using a descriptive approchment.

The results showed that the calculation of NPM, TATO and ROI for 5 years was below the average. This can be seen from the calculation of average Net Profit Margin is 7.08% which is far below the industry standard of 20%. Calculation of average Total Assets Turnover of 1.16 times below standard is 2 times. The average return on investment calculation is 8.13% which is far below the industry standard of 30%.

Based on the results of the research has obtained the conclusion that pharmaceutical companies that were sampled with Du Pont System as an analysis tool used, over a period of 5 years showed results that were far below the industry average so that it can be explained that the Financial Performance of Pharmaceutical Companies is considered not good.