Du Pont System Inside Measuring the Financial Performance of Food and Beverages Companies on the Indonesian Stock Exchange

Journal of Economics, Entrepreneurship, Management Business and Accounting Pub Date : 2023-05-02 DOI:10.61255/jeemba.v1i2.65

Arini Lestari Aris, Valentino Aris, Siti Rahma Nurhaliza

{"title":"Du Pont System Inside Measuring the Financial Performance of Food and Beverages Companies on the Indonesian Stock Exchange","authors":"Arini Lestari Aris, Valentino Aris, Siti Rahma Nurhaliza","doi":"10.61255/jeemba.v1i2.65","DOIUrl":null,"url":null,"abstract":"This study aims to find out Du Pont System in measuring the financial performance of Food and Beverages. The research sample is 18 Food and Beverages listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data collection is done by searching secondary data. Research results show the average change in NPM in the Food and Beverages industry in 2019 and 2020 is 1.52% and 0.8%. The average development of Total Assets Turn Over in the Food and Beverages industry in 2019 amounted to -0.03% and in 2020, it was 0.19%. And the company's financial performance based on the analysis of the Du Pont System method in the Food and Beverages industry in 2018-2020. Seen from the change in the average Return on Investment in 2019 of 1.59% and in 2020 by -3.91%. Rating The company's financial performance based on the analysis of the Du Pont System method in the Food and Beverages industry in 2012-2014. Judging from the value of Return on Investment PT. Multi Bintang Indonesia Tbk is ranked 1st in 2018-2019 with a Return On Investment value in 2018 of 42.39%, 2019 of 41.63%, and for 2020 rank 1 belongs to PT. Siantra Top Tbk with a Return On Investment value of 18.23%. Meanwhile PT. Sekar Bumi Tbk is ranked 18th with a Return on Investment value of 0.9% in 2018 and 0.05% in 2019. And in 2020 with a Return On Investment value of 0.31%.","PeriodicalId":164328,"journal":{"name":"Journal of Economics, Entrepreneurship, Management Business and Accounting","volume":"46 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Economics, Entrepreneurship, Management Business and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.61255/jeemba.v1i2.65","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

Abstract

This study aims to find out Du Pont System in measuring the financial performance of Food and Beverages. The research sample is 18 Food and Beverages listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data collection is done by searching secondary data. Research results show the average change in NPM in the Food and Beverages industry in 2019 and 2020 is 1.52% and 0.8%. The average development of Total Assets Turn Over in the Food and Beverages industry in 2019 amounted to -0.03% and in 2020, it was 0.19%. And the company's financial performance based on the analysis of the Du Pont System method in the Food and Beverages industry in 2018-2020. Seen from the change in the average Return on Investment in 2019 of 1.59% and in 2020 by -3.91%. Rating The company's financial performance based on the analysis of the Du Pont System method in the Food and Beverages industry in 2012-2014. Judging from the value of Return on Investment PT. Multi Bintang Indonesia Tbk is ranked 1st in 2018-2019 with a Return On Investment value in 2018 of 42.39%, 2019 of 41.63%, and for 2020 rank 1 belongs to PT. Siantra Top Tbk with a Return On Investment value of 18.23%. Meanwhile PT. Sekar Bumi Tbk is ranked 18th with a Return on Investment value of 0.9% in 2018 and 0.05% in 2019. And in 2020 with a Return On Investment value of 0.31%.

查看原文本刊更多论文

杜邦系统内部测量印尼证券交易所食品和饮料公司的财务绩效

本研究旨在找出杜邦系统在衡量食品和饮料的财务绩效。研究样本是2018-2020年在印度尼西亚证券交易所(IDX)上市的18家食品和饮料公司。数据收集是通过查找辅助数据来完成的。研究结果显示，2019年和2020年食品饮料行业NPM的平均变化幅度分别为1.52%和0.8%。2019年食品饮料行业总资产周转率的平均增长率为-0.03%，2020年为0.19%。并基于杜邦系统方法分析公司2018-2020年在食品饮料行业的财务业绩。从2019年平均投资回报率为1.59%，2020年为-3.91%的变化来看。基于杜邦系统方法对2012-2014年食品饮料行业的财务业绩进行分析。从投资回报率来看，Multi Bintang Indonesia Tbk在2018-2019年排名第一，2018年的投资回报率为42.39%，2019年为41.63%，2020年排名第一的是PT. Siantra Top Tbk，投资回报率为18.23%。与此同时，PT. Sekar Bumi Tbk排名第18位，2018年的投资回报率为0.9%，2019年为0.05%。到2020年，投资回报率为0.31%。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of Economics, Entrepreneurship, Management Business and Accounting

自引率

0.00%

发文量