Penerapan Du Pont System untuk Mengukur Kinerja Keuangan PT. Astragraphia Tahun 2018-2021

Abstract

This study aims to determine the company's financial performance when analyzed using financial ratio analysis with the Du Pont System approach. Financial ratio analysis using the Du Pont System approach is an analysis that shows the relationship between NPM and asset turnover, debt and ROI. This research uses a descriptive research type, the data source used is secondary data. Based on the results of the research conducted, it can be concluded that the financial performance of PT. Astragraphia, which is listed on the Indonesian stock exchange, which is analyzed using the Du Pont System, shows that the return on investment for 2018 to 2021 tends to decrease. Where this decrease occurred because the company's profits had decreased due to the occurrence of the Covid-19 pandemic and was followed by a decrease in the management of the company's total assets. Furthermore, by looking at all financial ratios, it can be concluded that PT. Astragraphia has less than optimal financial performance and must improve the company's performance to increase the company's revenue.