ANALISIS KINERJA KEUANGAN BERBASIS DU PONT SYSTEM (Studi pada perusahaan makanan dan minuman yang listing di BEI)

Sa'diyah, Siti Chalimatus (2009) ANALISIS KINERJA KEUANGAN BERBASIS DU PONT SYSTEM (Studi pada perusahaan makanan dan minuman yang listing di BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

"Financial Performance Analysis Du Pont-Based System on food and beverage companies listing on the Stock Exchange". Siti Chalimatus Sa'diyah, Dra Sri wibawani WA, MSi. AK, sosenohaji, SE, MSi. The purpose of this study is to know use of profit margin on sales and asset turnover companies in providing a good ROI. The analytical tool used is the Du Pont System is a financial analysis that includes the activity ratio and profit margin on sales to determine the profitability of the company owned assets. The measuring tool used to determine the total assets langakah 1 generated from current assets + fixed assets, turnover from the sale of assets: total assets. Step 2 determine the after-tax profit generated from sales - total costs, net profit ratio of net profit after taxes: sales, while step 3 of the multiplication of asset turnover x net profit. Results of analysis Du Pont System for three years (2005-2007), then the value of the best ROI is PT. Aqua Golden Mississippi Tbk (10:09%), due to the acquisition of ROI is above the industry average (8.45%). This is influenced by the rotation of the sale of assets and profits high. This suggests that firms in generating better income. While the acquisition of PT. Mayora Indah Tbk (8.07%), PT. Davomas Abadi (6.19%), and PT. Ultrajaya Milk Industry Tbk (0.99%), this was due to asset impairment due to inventory.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 03 Jul 2012 07:08
Last Modified: 03 Jul 2012 07:08
URI: http://eprints.umm.ac.id/id/eprint/10797

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