Analisis Kinerja Keuangan Dengan Menggunakan Metode Du Pont System Pada Perusahaan Textile Dan Garmen Yang Terdaftar Di BEI

Abstract

Du Pont System analysis in measuring financial performance is an analysis of financial statements to measure the results or achievements that have been achieved by the company seen from the rate of return on investment (ROI). With the analysis of the Du Pont System can explain how the performance of financial companies and reveal the location of the strengths and weaknesses of a company and the factors that influence it. Therefore, researchers want to examine how the financial performance of textile and garment companies listed on the Indonesia Stock Exchange and what factors cause a downward trend in Return On Investment (ROI), Net Profit Margin (NPM), and Total Asset Turnover (TATO). This study uses a descriptive approach. Data collection techniques are carried out by means of a documentation study. The data analysis method used is descriptive technique. The results showed that the financial performance of textile and garment companies listed on the Indonesia Stock Exchange which was calculated using the Du Pont System was not good enough, with ROI values tending to decrease. This is also caused by a decrease in the value of NPM and TATO because the ROI value is influenced by NPM and TATO. Situation ii is also influenced by the high total activation of the revenue generated by the company.