ANALISIS PROFITABILITAS DALAM MENGUKUR KINERJA KEUANGAN PADA PT. TIMAH (PERSERO) TBK PERIODE TAHUN 2017– 2019

Dewi Astini1, Imam Nazarudin Latif2, EY. Dewi Astini1, Imam Nazarudin Latif2, EY. Dewi Astini1, Imam Nazarudin Latif2, EY. Suharyono3

Abstract


This researcher uses the calculation of PT. Timah (PERSERO) financial performance in 2017-2019 in terms of the profitability ratio aspect, namely the net profit margin has decreased in 2017-2019.

The profitability ratio, namely return on assets, decreased in 2017-2019. The profitability ratio, namely return on equity, increased in 2017-2019

Results of PT Timah (PERSERO) financial performance assessment for 2017-2019 in terms of the profitability ratio aspect, namely the net profit margin decreased in 2017-2019, due to the lower tin price in 2018 compared to the previous year as well as a combination of weaker refined tin prices, suppressing production costs and interest expense. The profitability ratio using return on assets 2017-2019 decreased due to the decline in net income and total assets from the 2017-2019 sales year. The profitability ratio using return on equity 2017-2019 decreased due to decreased net income and total equity.


 


Keywords


performance, profitability, npm, roa, roe

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