scholarly journals Analisis Kinerja Keuangan Bank Syariah Dengan Metode DuPont System Pada PT. Bank BRI Syariah Periode 2016-2019

2021 ◽  
Vol 5 (2) ◽  
pp. 202-216
Author(s):  
Dewi Nurapiah ◽  
Moch. Cahyo Sucipto ◽  
Eka Ahadiyat Suryana
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
System Method ◽  
Net Profit ◽  
System Calculation ◽  
And Performance ◽  
Quantitative Descriptive

It is very important to measure financial performance by digging up more information contained in financial statements, financial statements are the end result of the accounting process, which must provide useful information for decision making by various parties. This study aims to obtain an overview of the company's financial performance by applying the DuPont System method. In addition, this analysis can evaluate changes in company conditions and performance, whether there is an increase or decrease or both. The variables used in the DuPont System calculation are Return On Investment, Total Asset Turnover, and Net Profit Margin. The method used in this study is quantitative descriptive, the source of the data needed in this study is secondary data, the data used in this study are data published by BRI Syariah Bank and BRI Syariah Bank publication reports that exist at the Service Authority. Finance (OJK). The results of this study indicate that the performance of BRISyariah fluctuates every year. Where tends to decrease at the level of Net Profit Margin, Total Assets Turnover, and Return On Investment. The highest Net Profit Margin for five years occurred in 2016 at 6.16% and the lowest occurred in 2019 at 2.04%. The largest Total Assets Turnover was 0.10 times in 2016 and the lowest was 0.08 times in 2019. The highest Return On Investment was 0.16% in 2016 and the lowest was 0.17% in 2019. This shows that the performance of BRI Syariah Bank in generating profits is said to be poor because it tends to decrease every year, even though the level of the DuPont System at BRI Syariah Banks has fluctuated, but it is still said to be positive due to the determination of the DuPont Syatem level criteria, namely the ROI of BRI Syariah Banks is still quite healthy.

scholarly journals PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
A.Yuliatma Hidayat ◽  
Indianik Aminah ◽  
Novitasari Novitasari
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Method ◽  
System Method ◽  
Net Profit ◽  
Asset Turnover

PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAANTELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018 A.Yuliatma Hidayat [email protected] Indianik Aminah [email protected] Novitasari [email protected] Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThe  purpose  of  this  research  is  to  find  out  how  the  financial  performance  of  PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk and PT Smartfren Telecom Tbk by using the Du Pont System Method. Data analysis method used in this research is Du Pont System Method. The variables used in this study are Total Asset Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI). The data used are secondary data in the form of company financial statements. The results showed that PT Telekomunikasi Indonesia Tbk has a very good financial performance where all variables are above the industry average. PT XL Axiata Tbk has a fairly good financial performance because only the Net Profit Margin variable is above the industry average. PT Indosat has a relatively good financial performance where only the Total Asset Turnover variable is above the industry average. PT Smartfren Telecom Tbk has poor financial performance because all variables are below the industry average. Keywords: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover ABSTRAKTujuan Penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk dan PT Smartfren Telecom Tbkdengan menggunakan Metode Du Pont System. Metode analisis data yang digunakan dalam penelitian ini adalah Metode Du Pont System. Variabel yang digunakan dalam penelitian ini adalah Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Return On Investment (ROI). Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa PT Telekomunikasi Indonesia Tbk memiliki kinerja keuangan yang sangat baik dimana semua variabel berada diatas rata-rata industri. PT XL Axiata Tbk memiliki kinerja keuangan yang cukup baik karena hanya variabel Net Profit Margin yang berada diatas rata-rata industri. PT Indosat tbk memiliki kinerja keuangan yang cukup baik dimana hanya variabel Total Asset Turnover yang berada diatas rata-rata industri. PT Smartfren Telecom Tbk memiliki kinerja keuangan yang tidak baik karena semua variabel berada dibawah rata-rata industri. Kata kunci: Du Pont System, Return on Investment, Net Profit Margin, Total Asset Turnover

scholarly journals COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE PT KALBE FARMA, Tbk. AND PT KIMIA FARMA (Persero) Tbk USING DU PONT SYSTEM IN 2012-2014

AdBispreneur ◽  
2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Nenden Kostini ◽  
Ratna Meisa Dai ◽  
Dinda Rizki Oktaviani
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Net Profit ◽  
Asset Turnover ◽  
Using Data

ABSTRACTThis study aimed to compare the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk using du Pont system in 2012 until 2014. The company's financial performance seen from a return on investment along with its constituent components consisting of total assets turnover and net profit margin. The method used in this study is a comparative quantitative approach using data from the financial statements of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk years 2012-2014 which includes the balance sheet and profit and loss. The processed data is secondary data. Data were analyzed using analysis du pont system. The results showed that the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk in 2010 and 2012 continued to decline. Return on investment of PT Kalbe Farma Tbk above - average industry return on investment while PT Kimia Farma Tbk is below average - average industry. PT Kalbe Farma Tbk have better financial performance of PT Kimia Farma (Persero) Tbk.Keywords: Financial performance, return on investment (ROI), total asset turnover, net                    profit margin, du pont system  ANALISIS PERBANDINGAN KINERJA KEUANGAN PT KALBE FARMA TBK DAN PT KIMIA FARMA PERSERO (TBK) DENGAN MENGGUNAKAN METODE DU PONT SISTEM TAHUN 2012 – 2014ABSTRAKPenelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk dengan menggunakan du pont system tahun 2012 hingga 2014. Kinerja keuangan perusahaan dilihat dari return on investment beserta komponen penyusunnya yang terdiri dari total assets turnover dan net profit margin.  Metode yang digunakan dalam penelitian ini adalah komparatif dengan  pendekatan kuantitatif dengan menggunakan data laporan keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2012 - 2014 yang meliputi laporan neraca dan laba rugi. Data yang diolah merupakan data skunder. Teknik analisis data menggunakan analisis du pont system.  Hasil penelitian menunjukan bahwa kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2010 hingga 2012 terus mengalami penurunan. Return on investment PT Kalbe Farma Tbk diatas rata - rata industri sedangkan return on investment PT Kimia Farma Tbk berada dibawah rata – rata industri. PT Kalbe Farma Tbk memiliki kinerja keuangan yang lebih baik dari pada PT Kimia Farma (Persero) Tbk.Kata kunci: Kinerja keuangan, return on investment (ROI), total asset turnover, net profit margin,                   du pont system

scholarly journals PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018

account ◽  
2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Yuliatma Hidayat ◽  
Indianik Aminah ◽  
Novitasari Novitasari
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Method ◽  
System Method ◽  
Net Profit ◽  
Asset Turnover

PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE TAHUN 2014 - 2018  A.Yuliatma Hidayat [email protected] Indianik [email protected]@gmail.comProgram Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta   ABSTRACT The purpose of this research is to find out how the financial performance of PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk and PT Smartfren Telecom Tbk byusing the Du Pont System Method. Data analysis method used in this research is Du Pont SystemMethod. The variables used in this study are Total Asset Turnover (TATO), Net Profit Margin (NPM),and Return On Investment (ROI). The data used are secondary data in the form of company financialstatements. The results showed that PT Telekomunikasi Indonesia Tbk has a very good financialperformance where all variables are above the industry average. PT XL Axiata Tbk has a fairly goodfinancial performance because only the Net Profit Margin variable is above the industry average. PTIndosat has a relatively good financial performance where only the Total Asset Turnover variable isabove the industry average. PT Smartfren Telecom Tbk has poor financial performance because allvariables are below the industry average.  Keywords: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover ABSTRAKTujuan Penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk dan PT Smartfren Telecom Tbkdengan menggunakan Metode Du Pont System. Metode analisis data yang digunakan dalampenelitian ini adalah Metode Du Pont System. Variabel yang digunakan dalam penelitian ini adalahTotal Asset Turnover (TATO), Net Profit Margin (NPM), dan Return On Investment (ROI). Data yangdigunakan merupakan data sekunder berupa laporan keuangan perusahaan. Hasil penelitianmenunjukkan bahwa PT Telekomunikasi Indonesia Tbk memiliki kinerja keuangan yang sangat baikdimana semua variabel berada diatas rata-rata industri. PT XL Axiata Tbk memiliki kinerja keuanganyang cukup baik karena hanya variabel Net Profit Margin yang berada diatas rata-rata industri. PTIndosat tbk memiliki kinerja keuangan yang cukup baik dimana hanya variabel Total Asset Turnoveryang berada diatas rata-rata industri. PT Smartfren Telecom Tbk memiliki kinerja keuangan yangtidak baik karena semua variabel berada dibawah rata-rata industri.  Kata kunci: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover.

scholarly journals ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PT. ASDP INDONESIA FERRY (PERSERO) AMBON

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Jozef R. Pattiruhu
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Secondary Data ◽  
Positive Influence ◽  
Profit Margin ◽  
Total Income ◽  
The Third ◽  
Net Profit ◽  
Quantitative Descriptive ◽  
Positive Effect

Abstract.    This study aims to test, first partially or simultaneously the factors that influence Financial Performance at PT. ASDP Indonesia Ferry (Persero) Ambon. This study uses secondary data, namely PT. ASDP Indonesia Ferry (Persero) Ambon from 2010 to 2014, and the type of research used is quantitative descriptive type. The analytical method used in this study is financial ratios and multiple regression analysis using the help of a SPSS 20.0 computer program. The results of this study indicate that the first hypothesis partially has a positive influence between the size of the company that is proxied by ln total income and financial performance that is proxied by NPM at PT. ASDP Indonesia Ferry (Persero) Ambon is 0.507, and the second hypothesis shows that there is a positive influence between the projected capital structure and DER and the financial performance proxied by NPM at PT. ASDP Indonesia Ferry (Persero) Ambon amounted to 0.570, then the third hypothesis shows a positive effect between the company's growth which is proxied by sales turnover and financial performance that is proxied by NPM at PT. ASDP Indonesia Ferry (Persero) Ambon of 0.851. PT. ASDP Indonesia Ferry (Persero) in running its business must be more effective, efficient and economical and pay attention to factors that affect financial performance. This is very important because it can increase Net Profit Margin. Abstrak.    Penelitian ini bertujuan untuk menguji, pertama secara parsial maupun simultan faktor – faktor yang berpengaruh terhadap Kinerja Keuangan Pada PT. ASDP Indonesia Ferry (Persero) Ambon. Penelitian ini menggunakan data sekunder yakni laporan keuangan PT. ASDP Indonesia Ferry (Persero) Ambon periode 2010 sampai dengan tahun 2014, serta Jenis penelitian yang digunakan adalah jenis deskritf kuantitatif. Metode analisa yang digunakan dalam penelitian ini adalah rasio keuangan serta analisis regresi berganda dengan menggunakan bantuan program komputer SPSS 20.0. Hasil penelitian ini menunjukan bahwa hipotesis pertama secara parsial terdapat pengaruh positif antara ukuran perusahaan yang diproksikan dengan ln total pendapatan dengan kinerja keuangan yang diproksikan dengan NPM pada PT. ASDP Indonesia Ferry (Persero) Ambon sebesar 0,507, dan hipotesis kedua menunjukkan bahwa terdapat pengaruh positif antara struktur modal yang diproyeksikan dengan DER dengan kinerja keuangan yang diproksikan dengan NPM pada PT. ASDP Indonesia Ferry (Persero) Ambon sebesar sebesar 0,570, selanjutnya hipotesis ketiga menunjukkan pengaruh positif antara pertumbuhan perusahaan yang diproksikan dengan sales turnover dengan kinerja keuangan yang diproksikan dengan NPM pada PT. ASDP Indonesia Ferry (Persero) Ambon sebesar 0,851. PT. ASDP Indonesia Ferry (Persero) dalam menjalankan usahanya harus lebih efektif, efisien dan ekonomis dan memperhatikan faktor-faktor yang mempengaruhi kinerja keuangan. Hal ini sangat penting karena dapat meningkatkan Net Profit Margin.

scholarly journals PENGUKURAN KINERJA KEUANGAN BERDASARKAN ROI (RETURN ON INVESTMENT) DENGAN PENDEKATAN SISTEM DUPONT PADA PT. TROPICA COCOPRIMA

2017 ◽  
Vol 13 (1) ◽  
pp. 89
Author(s):  
Daud Steven Landora’i ◽  
Recky Rengkung ., ◽  
Ellen Tangkere .,
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
System Analysis ◽  
Good Condition ◽  
Financial Statements ◽  
Profit Margin ◽  
Net Income ◽  
Stable Conditions ◽  
Net Profit ◽  
Dupont Analysis

The purposes of this study are: (1) to analyze financial performance at PT. Tropica Cocoprima based ROI (Return On Investment) with Dupont system approach in the period 2012-2014 year, (2) Comparing the ROI (Return On Investment) on PT. Tropica Cocoprima year period 2012-2014. This study will be conducted at PT. Tropica Cocoprima which is housed in the City Hall No. 12 Manado. This study was conducted over two months, from the month of September until the month of October 2016. This study uses secondary data to be retrieved directly from the company PT.Tropica Cocoprima. Methods of data collection in this research with the study documentation in the form of financial statements of income and balance period of 2012, 2013 and 2014. The data are taken from the financial statements is the data that supports the measurement of ROI (Return On Investment), such as cost of goods sold , cost of sales, administrative expenses, tax, sales, cash, bank, accounts receivable, inventory and fixed assets. In this study, analysis of the data used is quantitative analysis by performing the calculation of ROI (Return On Investment). Regarding these calculations in this study will be conducted by a systems approach Dupont. This study emphasizes the use of data in the form of numbers that is processed and analyzed to obtain conclusions about the picture of the financial performance of the company PT. Tropica Cocoprima. Dupont system is basically used to be able to evaluate the effectiveness of the company to see how the company's return on investment. In Dupont analysis needs to be calculated: ratio of activity and profitability. Based on the results of measurements of financial performance using Dupont analysis shows that during the period 2012-2014: (1) The financial performance of PT. Tropica Cocoprima based on Return On Investment (ROI) with Dupont System Analysis approach can be said to be in stable conditions, although less stable companies still able to produce a return on the investment made. Rise and fall of Return On Investment (ROI) is caused by the rise and fall of the Net Profit Margin (NPM), Net Profit Margin (NPM) in unfavorable conditions due to net income experienced a significant decline, the decline in net income is affected by total cost increased, this increase occurred due to the increase of cost of sales, especially in the purchase of raw materials is very large. while Total Assets Turn Over (TATO) in good condition because increased during the years 2012-2014. (2) The calculation Systems Analysis Dupont also show that the percentage of Return On Investment (ROI) in 2013 better than the percentage level Return On Investment (ROI) in 2012 and 2014, and the percentage rate of return on investment in 2012 better compared Return on Investment (ROI) in 2014.

ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk.

2021 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Dedy Hardiansyah ◽  
Nurhayati Nurhayati
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Literature Study ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of      PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.

scholarly journals Pengaruh Rasio Likuiditas, Rasio Profitabilitas dan Rasio Pasar terhadap Kebijakan Dividen pada Perusahaan Rokok

2017 ◽  
Vol 1 (1) ◽  
pp. 1-11
Author(s):  
Evelyn Wijaya
Keyword(s):  
Linear Regression ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Current Ratio ◽  
Financial Factors ◽  
Earnings Per Share ◽  
Net Profit

  The research on financial factors and its effect to dividend policy of Company which is listed in Indonesia Stock Exchange have been carried out by several researchers, but the results showed inconsistent. This research aims to test the influence of liquidity ratio, profitability ratio, market ratio, and its effect on dividend policy of Cigarette Company. The liquidity ratio proxied by Current Ratio, profitability ratio proxied by Net Profit Margin, market ratio proxied by Earning Per Share, and dividend policy proxied by Dividend Per Share. The sample used are 3 companies, listed in IDX period of 2001-2014. Data used in this study is secondary data by using financial statements. The Data analyzed using multiple linear regression. The result showed that net profit margin has a significant effect on dividend per share whereas current ratio and earnings per share has no significant effect on dividend per share of cigarette company which listed in IDX period of 2004-2014. Keywords : Liquidity Ratio, Profitability Ratio, Market Ratio, Dividend Policy.

scholarly journals Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Du Pont System

2020 ◽  
Vol 1 (1) ◽  
pp. 225-232
Author(s):  
Shifa Amalia Rahmani ◽  
Hasbi Assidiki Mauluddi
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Profit Margin ◽  
Total Asset ◽  
Islamic Banks ◽  
Profit Margins ◽  
Net Profit ◽  
Turn Over ◽  
A Company

The development and growth of Islamic banks in Indonesia is very rapid. PT. Bank Muamalat Indonesia as a pioneer of Islamic banks in Indonesia is increasingly in the spotlight of various parties. The resulting performance is always an interesting thing to study further. The company's financial performance can be seen from the ratio of profitability, profitability, solvency and the activities it generates. One calculation tool for profitability is Return On Investment. If the Return On Investment in a company increases, then it shows the more efficient the company is in utilizing its assets, the greater the benefits that can be achieved by the company so that the company's value is also better and more efficient in generating profits. The calculation tool for calculating Return On Investment is a du pont system, where the du pont system focuses on the results of the calculation of net profit margins, total assets turn over and return on investment. The purpose of this study was to determine the financial performance of PT. Bank Muamalat Indonesia for the period 2008-2017 with the studied variables are Net Profit Margin, Total Asset Turn Over and Return On Investment. The conclusion in this study is the net profit margin, total assets turnover and return on investment produced has a fluctuating value.

scholarly journals Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 153-159
Author(s):  
Riri Rifardi ◽  
R. Deni Muhammad Danial ◽  
Dicky Jhoansyah
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Short Term ◽  
Descriptive Research ◽  
Income Statement ◽  
Net Profit ◽  
Margin Of Safety ◽  
The Common

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.

scholarly journals The Effect of Financial Performance Measured With Rentability Ratio Against Dividend Payout Ratio (Empirical Study on Manufacturing Companies Group Listed on BEI)

2018 ◽  
Vol 2 (01) ◽  
Author(s):  
Imas Della Fauzi ◽  
Rukmini Rukmini
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Hypothesis Test ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
F Test ◽  
Dividend Payout ◽  
Return On Equity ◽  
Net Profit

This study aims to examine whether there is a significant effect of the company's financial performance as measured by the ratio of profitability with Return on Assets (ROA), Return On Equity (ROE), Return On Investment (ROI) and Net Profit Margin (NPM) to Dividend Payout Ratio (DPR). The data collected is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2013-2015. The analysis used to know how big the influence of ROA, ROE, ROI NPM to DPR company, writer do statistical analysis done by using descriptive analysis, doubled linear regression, correlation coefficient and coefficient of determination. While testing the hypothesis using F test for simultaneous test and t test partially, using SPSS 16. Based on the results of data processing, obtained regression equation Y = 31.225 + 1.209 X₁ - 0.106 X₂ + 0.505 X₃ - 0.708 X₄ + ε, analysis results Statistics simultaneously obtained the value of determination coefficient of 28.3%. While the rest equal to 71.7% influenced by other factors. Based on hypothesis test by using significant level α = 0,05 result of F test, show that together regression model can be used to explain the relation between Return on Asset, Return On Equity, Return On Investment and Net Profit Margin to Dividend Payout Ratio. Keywords: Return on Assets, Return on Equity, Return On Investment and Net Profit Margin, Dividend Payout Ratio

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