ABSTRACT

SITI ALIMAH: 27212042

FINANCIAL PERFORMANCE ANALYSIS SYSTEM USING THE DU PONT PT Krakatau Steel (Persero), Tbk (2011-2014)
PI, Department of Accounting, Faculty of Economics, University Gunadarma, 2015
Keywords: Du Pont System, Performance Analysis of Financial Statements
(Xi + 47+ Appendix)


To determine the financial performance using Du Pont system at PT. Krakatau Steel (Persero) Tbk, the financial period 2011-2014. A tool for analyzing financial performance of companies using the Du Pont System. This study aims to determine the level of investment through the company's financial performance when analyzed using financial ratios to approach Du Pont System. The data collection techniques used are secondary data. The results of this study based on the analysis of Du Pont system to PT. Krakatau Steel (Persero), Tbk showed that during 2011-2014 has decreased, because in 2011 the total asset turnover 1.96 times for the sales of Rp 4,235,786 can be said to be good, in the year 2012 and 2013 there was an increase in total asset turnover 0:26 times to sales of Rp 5,718,072 and 0:18 times to sales of Rp 5.718.0772. Year 2014 declined, with a total asset turnover 0:19 times for sales of Rp 4,457,062. Based on the analysis Du Pont system to PT. Krakatau Steel (Persero) Tbk showed that during 2011-2014 tended to fluctuate. Factors that cause ROE fluctuated during ROI is a state that tends to decline. In addition to the factors that cause decline in ROE, Equity Multiplier also be one of the factors ROE fluctuated. ROE PT. Krakatau Steel (Persero), Tbk in 2011-2014 indicate that the company has not been efficient in the use of capital, net profit also returns on the capital invested by the owner of the company in unfavorable circumstances.





(Bibliography: 2007-2014)