DU PONT SYSTEM METHOD SEBAGAI TEKNIK ANALISIS DALAM MENGUKUR KINERJA KEUANGAN
Abstract
This study aims to determine the financial performance of PT Mega Laras Lestari by using the du pont system method. This research was conducted with a qualitative descriptive analysis method. The data used in this study is secondary data consisting of financial statements for the years 2018 – 2019. Data collection is carried out using the documentation method. The analysis technique used is descriptive qualitative analysis and inductive analysis. From the data analysis conducted on the financial statements of the last two years using the du pont system method, it shows fluctuating financial performance. This can be seen from the increase in the value of the Net Profit Margin which increased in 2019 from the previous year. Due to the increase in retained earnings after tax and a decrease in total sales from the previous year. For the value of Total Asset Turnover in 2018 - 2019 is in a bad condition, because the value of Total Asset Turnover in those two years is below the average of similar industries. Meanwhile, the value of Return on Investment in 2019 has increased from the previous year, this means that financial performance was good because it has increased from the previous year.
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