Analisis Kinerja Keuangan Menggunakan Dupont System
DOI:
https://doi.org/10.29303/risma.v5i4.2394Keywords:
Financial performance, Dupont SystemAbstract
The Du Pont system is a comprehensive analysis that covers all activities and profit margins on sales to show the ratios that influence each other in determining the profitability of assets in which there are several financial ratios used in this study including Net Profit Margin, Total Asset Turn Over, Return On Investment, Equity multiplier, and Return on equity. This study was conducted to determine how effective the company is in managing the company's financial performance. This study aims to determine the financial performance of the company PT. Indosat Tbk and PT. Telkom (Persero) Tbk in 2020-2024 which is measured using the Du Pont system method. The approach used is comparative descriptive with secondary data obtained from the company's annual financial reports. The population in this study is PT. Indosat Tbk and PT Telkom (Persero) Tbk. The results of this study indicate that the company's financial performance measured using the Du Pont system, PT Indosat Tbk is better than PT Telkom (Persero) Tbk which can be seen from the value of return on investment and return on equity value.
References
Anggraini, P., & Febrianty. (2022). Analysis of the Company’s Financial Performance Using the Du Pont System in the Building Construction Sub-Sector on the Indonesia Stock Exchange. International Journal of Multidisciplinary Sciences and Arts, 1(1), 48–69.
Athirah, A. (2022). Analisis Kinerja Keuangan Dengan Metode Du Pont Pada Pt Semen Tonasa (Persero) Periode 2016-2020. CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis, 2(4), 16–27.
Bong, V., Panjaitan, F., & Astuti, N. (2020). Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Du Pont System. Jurnal Administrasi Bisnis (JABK), 7(1), 56–63.
Daniel, J. (2024). Analisis Du Pont System Dalam Mengukur Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia). Seminar Nasional Ilmu Terapan (SNITER) (Vol. 8, pp. 1–16).
Dewi, M. (2018). Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Du Pont System Pada PT. Indosat, Tbk. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 2(2), 117–126. Retrieved from https://ejurnalunsam.id/index.php/jensi/article/view/940
Dharma, M. B. (2018). Analisis Du Pont System Dalam Mengukur Kinerja Keuangan (Studi Empiris Pada PT. Salim Ivomas Pratama Tbk Yang Terdaftar Di BEI). Liabilities (Jurnal Pendidikan Akuntansi), 1(1), 65–77.
Herciu, M., & Ogrean, C. (2017). Does Capital Structure Influence Company Profitability? Studies in Business and Economics, 12(3), 50–62.
Hijriyani, N. Z., & Setiawan. (2017). Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak dari Efisiensi Operasional. Jurnal Kajian Akuntansi, 1(2), 194–209.
IAI, I. A. I. (2025). Standar Akuntansi Keuangan Indonesia. Jakarta, Ikatan Akuntan Indonesia.
Kurniawati, N., Mahsina, M., & Masyhad, M. (2024). The Du Pont System in Measuring Financial Performance in The Food and Beverage Company Sub-Sector. Equity: Jurnal Akuntansi, 5(1), 17–28.
Kusumastuty, I., Saptantinah, D. A. P., & Rispantyo. (2013). Penilaian Kinerja Keuangan Perusahaan Melalui Analisis Rasio Pada Perusahaan Telekomunikasi. Jurnal Ilmiah Akuntansi dan Bisnis, 8(1), 45–51.
Phrasasty, E. I., Kertahadi, & Azizah, D. F. (2015). Analisa Kinerja Perusahaan Dengan Menggunakan Du Pont Systems (Studi Pada PT Semen Indonesia (Persero) Tbk Periode 2009-2013). Jurnal Administrasi Bisnis (JAB), 2(1), 1–10. Retrieved from administrasibisnis.studentjournal.ub.ac.id/index.php/jab/view/776
Ramadani, T. D., Maulana, R., & Hidayanti, S. (2024). Analisis Kinerja Keuangan dengan Menggunakan Metode Du Pont System pada Pt. Telkom Indonesia (Persero) Tbk Periode Tahun 2018-2022. Jurnal Mahasiswa Ekonomi Bisnis JMEB, 1(1), 20–29.
Sanjaya, S. (2017). Analisis Du Pont System dalam Mengukur Kinerja Keuangan PT. Taspen (Persero). Jurnal Riset Akuntansi & Bisnis, 17(1), 15–32.
Shabani, H., Morina, F., & Berisha, A. (2021). Financial performance of the SMEs sector in Kosovo: An empirical analysis using the DuPont model. International Journal of Sustainable Development and Planning, 16(5), 819–831.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Baiq Mia Rosdiana, Wahidatul Husnaini
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
