Penilaian Kinerja Keuangan 5 Perusahaan Perbankan Terbesar Periode 2010-2012 Menggunakan DuPont System

Lesmana, Theresia

doi:10.21512/bbr.v4i2.1399

Cited by 2 publications

(3 citation statements)

References 1 publication

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“…The latest findings identified in DuPont analysis to respond to the decrease in ROE from LQ45 companies is a decline in EM value, which means that the majority of LQ45 companies in 2017 increasingly enlarge the portion of the use of equity obtained from shareholders rather than debt to finance their total assets (Gitman and Zutter, 1989;Lesmana, 2012;Brigham and Houston, 2013). Table 3 shows that out of 34 samples, 15 companies or 44.12 percent implemented policies to increase the portion of debt in financing their total assets throughout the study period; while 19 other LQ45 companies or 55.88 percent oriented towards reducing the debt portion and increasing the use of equity in financing their assets in 2017 compared to 2013.…”

Section: Discussionmentioning

confidence: 99%

“…Several studies suggest that the superiority of DuPont analysis is combining operational measurement (profitability and efficiency) and financing measurement (leverage) in the model, which facilitating the identification of significant strengths and weaknesses in corporate financial management (Liesz, 1996;Nissim and Penman, 2001;Liesz and Maranville, 2008;Soliman, 2008). In the implementation of evaluating earning power of the firm, DuPont analysis can be done through a technique comparing the ratio value between one period to another period for a company, or by comparing the ratio value achieved by one company to that achieved by another company in the same or different industry sector (Lesmana, 2012; Sheela and Karthikeyan, 2012; Chang, Chichernea and HassabElnaby, 2014; Lubis, Zulkifi and Saputri, 2015).…”

Section: Fig 1 Trend Of Lq45 and Ihsg Index For The Period Of Februmentioning

confidence: 99%

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Financial Performance Assessment of LQ45 Companies using DuPont Analysis during the Period of 2013-2017

Fuad¹,

Mastuti²,

Meutia³

et al. 2019

Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 Novemb

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The financial performance of a listed company will affect the market sentiment on the company. Therefore, financial performance needs to be assessed periodically and in detail. The study aims to assess the financial performance of LQ45 listed companies using DuPont analysis, which provides an in-depth review by decomposing Return of Equity (ROE). 34 companies are selected purposively as samples, and secondary data is sourced from the financial statements for the period of 2013-2017. Results showed the majority of LQ45 companies had relatively poor performance based on ROE, which was attributed to the value of profit margin, total assets turnover, and equity multiplier that fluctuates. It is recommended the company should increase its asset productivity in generating business profit through increased sales. Government interventions to create a conducive business environment are also needed.

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Section: Discussionmentioning

confidence: 99%

Section: Fig 1 Trend Of Lq45 and Ihsg Index For The Period Of Februmentioning

confidence: 99%

Financial Performance Assessment of LQ45 Companies using DuPont Analysis during the Period of 2013-2017

Fuad¹,

Mastuti²,

Meutia³

et al. 2019

Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 Novemb

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“…Menurut Lesmana [11] du pont system lebih berfokus kepada perhitungan dari komponen-komponen yang berada di dalam neraca dan laporan laba rugi perusahaan. Analisis du pont system menganalisis laporan keuangan dan menilai kondisi atau kinerja perusahaan.…”

Section: Du Pont Systemunclassified

Analisis Kinerja Keuangan Perusahaan dengan Du Pont System

Krisnaryatko

Kristianti

2019

jakb

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Penelitian ini bertujuan untuk mengetahui kinerja keuangan Nvidia Corporation dan Advanced Micro Devices, Inc. pada saat tren bitcoin sedang naik berdasarkan pada laporan keuangan tahun 2015-2017. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis Du Pont Systemuntuk menilai kinerja keuangan perusahaan tersebut berdasarkan variabel NPM, TATO, ROI dan ROE. Jenis penelitian ini adalah penelitian deskriptif. Jenis data yang digunakan adalah data sekunder dan sumber data dalam penelitian ini adalah laporan keuangan masing-masing perusahaan yang dapat diakses dari situs kedua perusahaan. Hasil penelitian menunjukkan berdasarkan rata-rata NPM, TATO, ROI dan ROE, selama tahun 2015 sampai dengan tahun 2017 Nvidia Corporation memiliki kinerja keuangan yang lebih bagus daripada Advanced Micro Devices, Inc. Kata kunci:laporan keuangan, du pont system, kinerja keuangan

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Penilaian Kinerja Keuangan 5 Perusahaan Perbankan Terbesar Periode 2010-2012 Menggunakan DuPont System

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Cited by 2 publications

References 1 publication

Financial Performance Assessment of LQ45 Companies using DuPont Analysis during the Period of 2013-2017

Financial Performance Assessment of LQ45 Companies using DuPont Analysis during the Period of 2013-2017

Analisis Kinerja Keuangan Perusahaan dengan Du Pont System

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