文章基本信息

标题：COMPANY’S FINANCIAL PERFORMANCE ANALYSIS BY USING DUPONT SYSTEM METHOD AT PHARMACEUTICAL COMPANY LISTED ON INDONESIA STOCK EXCHANGE: A STUDY AT PT MERCK TBK OVER THE PERIOD 2012-2016
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作者：Husaini Achmad ; Husaini Achmad ; Supriono 等
期刊名称：Eurasia: Economics & Business
电子版ISSN：2522-9710
出版年度：2018
卷号：17
期号：11
页码：78-85
DOI：10.18551/econeurasia.2018-11.11
语种：English
出版社：Grodno State Agrarian University
摘要：Every company really competes against other companies, especially the common one. It needs to develop many things related to the company’s performance that the company is able to compete or even have a better performance than another one. One of the aspects to assess the company’s performance is through financial performance. Return on Investment and Return on equity is a point rated good by investor or internal company as a benchmark of company’s good or bad. As with the DuPont system that becomes one of the measurement methods of a company’s financial performance. The ROI and ROE of PT Mercks decreased in 2013-2016 so that needs to observe by using DuPont System analysis. This research aims to determine the company’s financial performance with DuPont analysis method. This was a descriptive research with a quantitative approach. Data collection method used in this research was documentation technique. An analysis used in this research was tendency analysis and time series analysis. The result of this research is: (1) profitability analysis shows the downtrend; (2) activity ratio shows fluctuation trend; (3) liquidity ratio shows fluctuation trend, and (4) solvability ratio shows fluctuation trend that tends to decrease.
关键词：Financial performance analysis; return of investment; return on equity; DuPont system