Analisis Laporan Keuangan Perusahaan Sektor Industri Semen Dengan Metode Dupont System Untuk Mengukur Kinerja Perusahaan Periode 2009 – 2013

Topaz Adiputra Perdana, Deannes Isynuwardhana

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui kinerja keuangan dan perbandingan kinerja keuangan perusahaan sektor industry semen yang terdaftar di Bursa Efek Indonesia (BEI) yaitu PT. Holcim, PT. Indocement Tunggal Prakarsa dan PT. Semen Indonesia periode 2009-2013. Metode Penelitian yang digunakan adalah metode Kuantitatif Deskriptif dengan analisis data menggunakan DuPont System. Data yang digunakan berasal dari laporan keuangan (Neraca dan Laporan Laba Rugi) perusahaan sektor industry semen yang Go Public di Bursa Efek Indonesia periode 2009-2013. Penelitian ini dilakukan dari bulan Mei 2014 hingga agustus 2014. Hasil Penelitian menunjukan tingginya nilai NPM dan ROA selama periode 2009-2013 yang didominasi oleh PT. Semen Indonesia dan nilai EM yang didominasi oleh PT. Holcim. Berdasarkan hasil penelitian dapat ditarik kesimpulan yaitu berdasarkan analisis kinerja keuangan PT. Semen Indonesia memiliki tingkat kinerja yang lebih baik dibandingkan dengan PT. Indocement dan PT. Holcim, diikuti oleh PT. Indocement Tunggal Prakarsa dan terakhir PT. Holcim. Saran untuk perusahaan-perusahaan sektor industry semen yang Go Public di Bursa Efek Indonesia adalah perusahaan perlu meningkatkan Net Profit Margin, Total Asset Turnover dan mempertimbangkan resiko dalam menentukan jumlah hutangnya. Kata Kunci : DuPont System, Kinerja Keuangan, ROE, Laporan Keuangan, Industri Semen. Abstract. The Purpose of this research is to identify the financial performance and to compare the financial performance between Company on the cement industry that listed as Go Public at Indonesian Stock Exchange (IDX) which is PT. Holcim, PT. Indocement Tunggal Prakarsa and PT. Semen Indonesia in 2009-2013. The Research Methodology in this Research is Quantitative Descriptive with data analysis of DuPont System. Data that had been used in this research are taken from financial report (Balance Sheet and Income Statement) on Go Public Cement Industry Company at Indonesian Stock Exchange in 2009-2013. The Result of this Research show high value in NPM and ROA in 2009-2013 had been dominated by PT. Indocement, Value in TATO and ROE has been dominated by PT. Semen Indonesia and Value in EM Dominated by PT. Holcim. Based on the result, we can draw the conclusion that based on Financial Performance Analysis, PT. Semen Indonesia are the best performer than the other two companies, followed by PT. Indocement Tunggal Prakarsa and at the bottom as the lowest performer are PT. Holcim. Suggestion for these Go Public Cement Industry Companies at Indonesia Stock Exchange are they need to improve the Net Profit Margin and the Total Asset Turnover Value and to reconsider the risk in order to determine the sum of debt that they are going to take. Keyword : DuPont System, Performance Analysis, Return on Equity, Financial Statement, Cement Industry

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