杜邦系统分析在印尼证券交易所上市制药公司财务绩效评估中的应用

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-06 DOI:10.32832/jharmoni.v1i1.7207

Dessy Tania S, N. Rumiasih, Desmy Riani, Angga Prasetia

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引用次数: 0

摘要

本研究旨在确定2015-2019年期间在印度尼西亚证券交易所(IDX)上市的制药公司的财务绩效。本研究的分析采用杜邦系统，即净利润率、总资产周转率和投资回报率。本研究中使用的数据来源于资产负债表和损益表。根据结果，可以说PT Darya-Varia实验室Tbk, PT Kalbe Farma Tbk, PT Tempo Scan Pacific Tbk和PT Industri Jamu and Pharmacy Sido Muncul Tbk在资产管理方面仍然缺乏效率，因此他们在投资回报率上得分较低，但PT Industri Jamu和Pharmacy Sido Muncul却获得了高于平均水平的净利润率值。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Du Pont System Analysis In Measuring Financial Performance Of Pharmaceutical Companies Listed On The Indonesia Stock Exchange (Idx)

This study aims to determine the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis in this study uses the Du Pont system, namely Net Profit Margin, Total Assets Turn Over and Return On Investment. The data used in this study is sourced from the Balance Sheet and Income Statement. Based on the results, it can be said that PT Darya-Varia Laboratoria Tbk, PT Kalbe Farma Tbk, PT Tempo Scan Pacific Tbk and PT Industri Jamu and Pharmacy Sido Muncul Tbk still lack efficiency in managing their assets so that they get a low score on Return On Investment, but PT Industri Jamu and Pharmacy Sido Muncul managed to get an Net Profit Margin value above the average.

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来源期刊

JAKI Jurnal Akuntansi dan Keuangan Indonesia

自引率

0.00%

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审稿时长

48 weeks