ANALISIS RETURN ON INVESTMENT (ROI) DAN RESIDUAL INCOME (RI) GUNA MENILAI KINERJA KEUANGAN PT. SURYA CITRA MEDIA, TBK PERIODE 2014-2020

Ida Yuliana Danna Solihin Sunarto

Abstract


.This research aims to find out the company's performance reviewed from Return On Investment (ROI) from 2014 to 2020, to find out the company's performance is reviewed from Residual Income (RI) from 2014 to 2020.

The analytical tools used by researchers are Return On Investment (ROI) and Residual Income (RI). The data needed is 7 years, namely in 2014 to 2020 data obtained from the Indonesia Stock Exchange.

The results showed that: 1) Return on Investment (ROI) decreased in 2014-2015, decreased in 2016-2019, and increased in 2020.  2) Residual Income (RI) increased in 2014-2015, decreased in 2016, increased in 2017, decreased in 2018, and increased in 2019-2020.

The results of the analysis showed that the company's condition was unstable. The correlation between Return On Investment (ROI) and capital costs indicates that a company's Return On Investment (ROI) was below the cost of capital over seven periods. It can be concluded that residual income (RI) analysis of the company's performance has not been good enough. Negative residual income (RI) over seven periods indicates that the company has not invested its capital effectively. The company can reevaluate the investment policy that has been done so that it produces efficient capital costs so that the residual income value is positive and needs to balance between the increase in sales and the increase in company profits

Keywords


Return On Investment, Residual Income and Financial Performance

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References


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