ANALISIS DU PONT SYSTEM DENGAN TIME SERIES APPROACH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR FOOD AND STAPLES RETAILING YANG TERDAFTAR DI BEI PERIODE 2020-2023



Rahmawati, Rani (2025) ANALISIS DU PONT SYSTEM DENGAN TIME SERIES APPROACH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR FOOD AND STAPLES RETAILING YANG TERDAFTAR DI BEI PERIODE 2020-2023. S1 thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

The purpose of this study is to determine the financial performance of companies in the Food and Staples Retailing Sub-Sector listed on the Indonesia Stock Exchange for the 2020-2023 period using the Du Pont System with the Time Series Approach (TSA) and Cross-Sectional Approach (CSA). The Du Pont System analysis used comprises Net Profit Margin (NPM), Total Asset Turnover (TATO), Equity Multiplier (EM), Return on Investment (ROI), and Return on Equity (ROE). The data used in this study is secondary data, consisting of annual financial reports of companies in the Food and Staples Retailing Sub-Sector for the 2020-2023 period, obtained from the official website of the Indonesia Stock Exchange (IDX). The sampling technique used in this study was total sampling. The type of research used is qualitative descriptive research.
The results of the study, using a time series approach using the net profit margin ratio, indicate that, on average, the overall food and staples retailing sub-sector experienced fluctuations during 2020-2023. Furthermore, based on the total asset turnover ratio, the overall sector experienced an average increase in 2020-2023. Based on the equity multiplier ratio, the overall sector tended to experience an increase in 2020-2023. Based on the return on investment ratio, the overall sector experienced fluctuations in 2020-2023. Based on the return on equity ratio, the overall sector experienced a decline in 2020-2023. Meanwhile, the results of the study using a cross-sectional approach using the net profit margin ratio showed that 6 companies had good financial performance and 6 other companies had poor financial performance. Based on the total asset turnover ratio, 6 companies had good financial performance and 6 other companies had poor financial performance. Based on the equity multiplier ratio, 9 companies had good financial performance and 3 other companies had poor financial performance. Based on the return on investment ratio, 6 companies had good financial performance and 6 other companies had poor financial performance. Furthermore, the final return on equity ratio shows that 9 companies have good financial performance and 3 other companies have poor financial performance.

Item Type: Thesis (S1)
Uncontrolled Keywords: Du Pont System, Time Series Approach (TSA), Cross Sectional Approach (CSA), Financial Performance
Subjects: L Education > L Education (General)
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rani Rahmawati
Date Deposited: 04 Nov 2025 03:08
Last Modified: 04 Nov 2025 03:08
URI: https://eprints.umpo.ac.id/id/eprint/17741

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