Analisis Du Pont System dalam menilai kinerja keuangan pada sektor makanan dan minuman di BEI Periode 2016-2020

Abstract

Food and beverage sub-sector companies have stock prices and stock profits during the period 2016 to 2020 indicating instability or fluctuations between income and stock prices in each period, the condition that occurs is that the company experiences an increase in profits but the stock price falls, but there are companies that have increased stock prices but stock profits have decreased. The purpose of this study is to determine the company's financial performance in the food and beverage sub-sector using the du pont system method on the Indonesia Stock Exchange for the past five years (Period 2016 – 2020). The method used is du pont system analysis with a quantitative approach that includes calculating net profit margin (NPM), total asset turnover (TATO), equity multiplier (EM), return on investment (ROI), and return on equity (ROE). Based on the results of the research conducted, it was concluded that the financial performance of 5 companies in the food and beverage sub-sector studied for the period 2016-2020 company PT Multi Bintang Indonesia, Tbk which has the highest ROE value with excellent financial performance, where the level of sales in each year has increased continuously.