Analisis Net Profit Margin, Return On Asset dan Return On Equity dalam Mengevaluasi Kinerja Keuangan pada PT. Indospring Tbk Periode 2007-2011

Enny Istanti

Abstract


Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Indospring Tbk pada tahun 2007 – 2011 dengan menggunakan analisis rasio Net Profit Margin (NPM), Return On Assets (ROA) dan Return On Equity (ROE). Hasil analisis menunjukkan bahwa dari perhitungan rasio Net Profit Margin (NPM), Return On Assets (ROA) dan Return On Equity (ROE) PT. Indospring Tbk tahun 2007-2011 yang berfluktuatif, dapat dikatakan bahwa kinerja keuangan PT. Indospring Tbk juga berfluktuatif. Selain itu, proporsi kenaikan dan penurunan komponen pembentuk Net Profit Margin (NPM), Return On Assets (ROA) dan Return On Equity (ROE) yaitu laba bersih, penjualan, total aktiva dan modal tidak seimbang. Hal yang terjadi yaitu laba semakin menurun sedangkan penjualan, total aktiva dan modal semakin meningkat.

Kata kunci : Net Profit Margin, Return on assets, Return on equity, Kinerja keuangan

Abstract

The aims of this study is to know about financial performance of PT. Indospring Tbk in year 2007 – 2011 with using the ratio analyze of Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE). This analysis showed that the calculation of the ratio of Net Profit Margin (NPM), Return on Assets (ROA) and Return On Equity (ROE) of PT. Indospring Tbk in years 2007-2011 is fluctuated, it can be said that the financial performance of PT. Indospring Tbk also fluctuated. In addition, the proportion of increases and decreases in components of Net Profit Margin (NPM), Return on Assets (ROA) and Return On Equity (ROE) is net income, sales, total assets and capital are not balanced. It happened that while declining profit sales, total assets and capital are increase.


Keywords: net profit margin, return on assets, return on equity, financial performance



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