ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PERKEBUNAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA MENGGUNAKAN DU PONT SYSTEM PERIODE 2021-2023

RAIHAN AKBAR SIREGAR, NPM 2110100016 (2025) ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PERKEBUNAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA MENGGUNAKAN DU PONT SYSTEM PERIODE 2021-2023. Tugas_Akhir(Artikel) YUME : Journal of Management, 8 (2). pp. 1485-1498. ISSN 2614-851X (e-ISSN)

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Abstract

Penulis memilih industri perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia sebagai objek penelitian ini karena industri ini memegang peranan penting sebagai penyumbang devisa negara terbesar dan penggerak ekonomi Indonesia.Guna menilai kinerja keuangan dengan menerapkan metode Analisis Du Pont System. Penelitin ini bertujuan untuk menilai kinerja keuangan tercatat selama periode 2021-2023 menggunakan metode du pont system yang memungkinkan pemahaman yang lebih baik terhadap laporan keuangan. Metode yang digunakan pada penelitian ini adalah pendekatan deskriptif kuantitatif. Varibel penelitian yang dianalisis dalmam du pont system mencakup NPM, TATO, ROI Du Pont, Equity Multiplier dan ROE Du Pont. Teknik pengumpulan data dilakukan melalui metode dokumentasi. Pemilihan sampel dilakukan dengan purposive sampling, sedangkan sampel berjumlah lima perusahaan. Porolehan analisis kinerja keuangan perusahaan-perusahaan perkebunan kelapa sawit yang terdaftar di BEI untuk periode 2021-2023 menunjukkan bahwa nilai NPM, TATO, ROI, EM, dan ROE berada di bawah standar industri. Kata Kunci: Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), Equity Multiplier, Return On Equity (ROE) dan Kinerja Keuangan =================================================================== The author chose the oil palm plantation industry listed on the Indonesia Stock Exchange as the object of this research because this industry plays an important role as the largest contributor to foreign exchange and the driver of the Indonesian economy. To measure financial performance using the Du Pont System Analysis method. This research aims to measure this financial performance during the 2021-2023 period using the du pont system method which allows a better understanding of financial statements. The method used in this research is a quantitative descriptive approach. The research variables analysed in the du pont system include NPM, TATO, Du Pont ROI, Equity Multiplier and Du Pont ROE. The data collection technique was carried out through the documentation method. Sample selection was done by purposive sampling, while the sample amounted to five companies. The results of the analysis of the financial performance of oil palm plantation companies listed on the IDX for the period 2021-2023 show that the values of NPM, TATO, ROI, EM, and ROE are below industry standards. Keywords : Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), Equity Multiplier, Return On Equity (ROE) and Financial Performance

Item Type:	Article
Uncontrolled Keywords:	Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), Equity Multiplier, Return On Equity (ROE) dan Kinerja Keuangan==================Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), Equity Multiplier, Return On Equity (ROE) and Financial Performance
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with email repository@ulb.ac.id
Date Deposited:	31 Jul 2025 02:42
Last Modified:	31 Jul 2025 02:42
URI:	http://repository.ulb.ac.id/id/eprint/1610

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