{"title":"基于杜邦系统的PT. Ultrajaya乳业贸易公司Tbk资产收益率分析(2015-2018年)","authors":"Ryzka Pradana Indiyanti","doi":"10.29138/ijieeb.v3i2.1170","DOIUrl":null,"url":null,"abstract":"The purpose of this study was to determine the value of the company's Return On Assets (ROA) using Du Pont System method. Du Pont System is an integrated approach to financial ratio analysis that combines the ratio of TATO activity with profit ratio, profit margin on the sale of NPM which shows both interacting in determining ROA. The research method used in this research is descriptive method, with data collection techniques carried out by means of documentation. Based on the results of data analysis, shows the value of ROA at PT. Ultrajaya Milk & Trading Company Tbk which is calculated using the Du Pont System analysis is not good, with a value of ROA that has decreased from 2016 by 16.7%, in 2017 amounting to 13.9% and 2018 by 12.6%. This is due to the decrease in the value of NPM and TATO because basically the value of ROA is influenced by NPM and TATO. So that the value of ROA at PT. Ultrajaya Milk Industry & Trading Company Tbk which is calculated using the Du Pont System method is still not effective due to a tendency to decrease ROA value.","PeriodicalId":427770,"journal":{"name":"International Journal of Information Engineering and Electronic Business","volume":"39 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Return On Asset (Roa) Analysis Using Du Pont System Method In PT. Ultrajaya Milk Industry And Trading Company Tbk” (2015-2018 Period)\",\"authors\":\"Ryzka Pradana Indiyanti\",\"doi\":\"10.29138/ijieeb.v3i2.1170\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study was to determine the value of the company's Return On Assets (ROA) using Du Pont System method. Du Pont System is an integrated approach to financial ratio analysis that combines the ratio of TATO activity with profit ratio, profit margin on the sale of NPM which shows both interacting in determining ROA. The research method used in this research is descriptive method, with data collection techniques carried out by means of documentation. Based on the results of data analysis, shows the value of ROA at PT. Ultrajaya Milk & Trading Company Tbk which is calculated using the Du Pont System analysis is not good, with a value of ROA that has decreased from 2016 by 16.7%, in 2017 amounting to 13.9% and 2018 by 12.6%. This is due to the decrease in the value of NPM and TATO because basically the value of ROA is influenced by NPM and TATO. So that the value of ROA at PT. Ultrajaya Milk Industry & Trading Company Tbk which is calculated using the Du Pont System method is still not effective due to a tendency to decrease ROA value.\",\"PeriodicalId\":427770,\"journal\":{\"name\":\"International Journal of Information Engineering and Electronic Business\",\"volume\":\"39 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-09-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Information Engineering and Electronic Business\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.29138/ijieeb.v3i2.1170\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Information Engineering and Electronic Business","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.29138/ijieeb.v3i2.1170","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究的目的是利用杜邦系统方法确定公司的资产收益率(ROA)的价值。杜邦系统是一种综合的财务比率分析方法，它将TATO活动的比率与利润率、NPM销售的利润率相结合，表明两者在确定ROA时相互作用。本研究使用的研究方法是描述性方法，数据收集技术通过文献的方式进行。根据数据分析结果显示，使用杜邦系统分析计算的PT. Ultrajaya Milk & Trading Company Tbk的ROA值并不好，其ROA值从2016年下降了16.7%，2017年下降了13.9%，2018年下降了12.6%。这是由于NPM和TATO值的下降，因为基本上ROA的值受到NPM和TATO的影响。因此，使用杜邦系统方法计算的PT. Ultrajaya Milk Industry & Trading Company Tbk的ROA值仍然不有效，因为ROA值有降低的趋势。
Return On Asset (Roa) Analysis Using Du Pont System Method In PT. Ultrajaya Milk Industry And Trading Company Tbk” (2015-2018 Period)
The purpose of this study was to determine the value of the company's Return On Assets (ROA) using Du Pont System method. Du Pont System is an integrated approach to financial ratio analysis that combines the ratio of TATO activity with profit ratio, profit margin on the sale of NPM which shows both interacting in determining ROA. The research method used in this research is descriptive method, with data collection techniques carried out by means of documentation. Based on the results of data analysis, shows the value of ROA at PT. Ultrajaya Milk & Trading Company Tbk which is calculated using the Du Pont System analysis is not good, with a value of ROA that has decreased from 2016 by 16.7%, in 2017 amounting to 13.9% and 2018 by 12.6%. This is due to the decrease in the value of NPM and TATO because basically the value of ROA is influenced by NPM and TATO. So that the value of ROA at PT. Ultrajaya Milk Industry & Trading Company Tbk which is calculated using the Du Pont System method is still not effective due to a tendency to decrease ROA value.
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