ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PADA PT SAMPOERNA AGRO TBK

Abstract

This research aims to determine and analyze: 1. Financial performance of PT Sampoerna Agro Tbk in 2019-2020 experienced a decline when measured by the Du Pont System. 2. Financial performance of PT Sampoerna Agro Tbk in 2020-2021 experienced a decline when measured by the Du Pont System.

This research uses library research methods. The research uses secondary data collection in the form of financial reports and information related to this research.This research data was obtained from company financial reports from 2019-2021 via the official website of the indonesian  stock exchange www.idx.co.id. This research contains theories, namely: Financial Report Analys, Financial Ferformance, Financial Ratios, and the Du Pont System which supports writing, hypotheses, which are temporary assumptions used as a reference basis for writing and conceptual definitions which are the theoretical basis of the core problem.

The research result from the analysis and discusiion can be concluded as follows: 1. Financial performance of PT Return On Equity (ROE). Sampoerna Agro Tbk was measured using the Du Pont System in 2019 at 8.82%, an increase in 2020 to 47.71%, which was due to an increase in Return On Assets in 2019 of 4.15%, an increase in 2020 of 18.61% . So from this explanation the hypothesis is rejected. 2. Financial performance Return On Equity (ROE) PT Sampoerna Agro Tbk measured using the Du Pont System in 2020 was 47.71%, decreased in 2021 to 17.20%, which was due to a decrease in Return On Assets in 2020 of 18.61%, experienced a decrease in 2021 of 8.26% . So from this explanation the hypothesis is accepted.