Financial Performance Analysis Using the Du Pont System Method in The Company PT Temas Tbk. Registered on The Indonesian Stock Exchange

Abstract

This research aims to determine financial performance based on the Du Pont System method at PT. TEMAS Tbk in the 2017-2021 period. The variables of this research are Return On Investment, Net Profit Margin and Total Assets Turnover based on the Du Pont System Method and financial performance. This research uses time series data for five years at the company PT. TEMAS Tbk, so that this research population is also the research sample. The data collection method uses documentation. The data analysis technique uses descriptive analysis with the time series method. Based on the research results, it can be concluded that financial performance was analyzed using the Du Pont System method at PT. TEMAS Tbk in 2017-2020 showed poor financial performance, because the average ROI is below industry assessment standards, causing companies to be less able to make a return on the investment they have made. This can be seen from the fluctuating ROI situation due to low profit margins and low turnover of company assets which are dominant in covering liabilities and financing company operations. Meanwhile, in 2021 the company showed very good financial performance, with the ROI value showing results above the industry standard value due to the large NPM value produced by the company. This can be seen from the fluctuating ROI situation due to low profit margins and low turnover of company assets which are dominant in covering liabilities and financing company operations. Meanwhile, in 2021 the company showed very good financial performance, with the ROI value showing results above the industry standard value due to the large NPM value produced by the company. This can be seen from the fluctuating ROI situation due to low profit margins and low turnover of company assets which are dominant in covering liabilities and financing company operations. Meanwhile, in 2021 the company showed very good financial performance, with the ROI value showing results above the industry standard value due to the large NPM value produced by the company.