ANALISIS PERTUMBUHAN RETURN ON INVESTMENT (ROI) PADA PT HANJAYA MANDALA SAMPOERNA TBK PERIODE 2014-2016

Abstract

The purpose of this study was to determine and analyze the growth of Return on Investment (ROI) of PT Hanjaya Mandala Sampoerna Tbk in the period 2014-2016. The theoretical basis used in this study is financial management can be interpreted as good management related to the allocation of funds in various forms of investment effectively as well as efforts to raise funds to finance investment or spending efficiently. Return On Investment (ROI) is a measurement of the company's overall ability to generate profits with the total amount of assets available within the company. The higher this ratio, the better the state of the company. The growth of company assets is a growth variable that can be seen in terms of sales, assets and net income of the company. Although it can be seen from various sides, but the three use the same basic principles in which growth is understood as an increase in the value of a period relative to the previous period. The analytical tool in this study uses a tool to analyze the company's financial statements which are analyzed with financial ratios namely profitability ratios and growth ratios/Growth Return on Investment (ROI). The results showed that the Return On Investment (ROI) at PT Hanjaya Mandala Sampoerna Tbk for the 2013-2014 period and the 2014-2015 period did not experience growth, as indicated by the company's Return On Investment (ROI) figure for the 2013-2014 period of -9.11 % and the 2014-2015 period amounted to -23.9%, in contrast to the 2015-2016 period, the Return On Investment (ROI) of the company experienced growth, as indicated by the company's Return On Investment (ROI) which experienced an increase of 9.9%.