Analysis of Financial Performance Based on the Du Pont Method at PT Perkebunan Nusantara Xiv Oil Palm Plant

Authors

  • Muhammad Nasrulah Management Department, Faculty of Economy and Social, State University of Makasar, Indonesia

DOI:

https://doi.org/10.47616/jamrems.v1i1.16

Keywords:

Du Pont, Profitibality, Financial, Management

Abstract

ROI is the Net Profit Margin multiplied by the asset turnover. Companies that develop this analysis system are often called the Du Pont system or ROI with the Du Pont approach. This study is a study to determine the level of performance. In this study, the variables to be studied are: Net Profit Margin, Asset Turn Over, Net Income and Total Asset as measured by the Du Pont Method. This study uses time series data for the last five years, so that the population of this study is also the research sample. Based on the considerations stated above, the authors are interested in conducting research with the title: "Analysis of Financial Performance Based on the Du Pont Method.

References

Collis, David J and Montgomery, Cynthia A, 1997. Corporate Strategy, Resouces and the Scope of the Firm. McGrow-Hill Companies,USA

Dale, K. Ralph dan Fredeck Charles Kurz, 1962, Dasar-dasar Akuntansi, Terjemahan H. Muhiddin, Makassar : Yayasan Pendidikan Adhiputeri.

Djarwanto. 1996. Proit Analysis. BPFE, Yogyakarta.

Foster, George. 1996. Financial Statement Analysis. Second Edition. Prentice Hall International, New Jersey.

Hanafi, M.M. dan Abdul Halim. 1996. Financial Statement Analysis.UUP AMP YKPN, Yogyakarta.

Harahap, Sofyan Safri. 2002. Critical Analysis of Financial Statements. Cetakan Ketiga.PT. Raja Grafindo Persada: Jakarta.

Horne, Van dan Wachowicz. 1997. Principles of Financial Management. Edisi

Indonesia oleh : Heru Sutojo, Salemba Empat, Jakarta.

Husnan, Suad & Enny Pudjiastuti. 1998. Fundamentals of Financial Management. UPP AMP YKPN: Yogyakarta.

Husnan, Suad. 1996. Financial management. Buku Dua. Edisi Keempat, BPFE, Yogyakarta.

Keown, Arthur j.dkk, 2001, Fundamentals of Financial Management, Terjemahan Chaerul D. Djakman, Jakarta : Salemba Empat

Martono, 2003. Financial management Cetakan Ketiga. Penerbit EKONISIA:Yogyakarta.

Munawir, S., 2002, Analysis of financial statements, Edisi Keempat, Yogyakarta: Liberty

Rahardjo, Budi, 2000, Analysis of financial statements. Yogyakarta : Andi Offset

Riyanto, Bambang. 1999. Company spending basics. Edisi keempat. Yogyakarta: Penerbit BPFE.

Riyanto, Bambang. 2001. Company spending basics Cetakan Ketujuh. BPFE: Yogyakarta.

Sawir, Agnes. 2003. Financial Performance Analysis and Corporate Financial Planning. Cetakan Ketiga. PT, Gramedia Pustaka Utama: Jakarta.

Yamit, Zulian. 2001. Financial Management Summary of Theory and Problem Solving. Edisi Pertama. Cetakan kedua. Penerbit EKONISIA: Yogyakarta.

Downloads

Published

2020-08-31