Detail Karya Ilmiah

  • Abstraksi

    Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan pertambangan sub sektor minyak dan gas yang terdaftar di BEI periode 2011-2015 dengan menggunakan analisis Du Pont, Common Size Dan Tren. Penelitian ini dilakukan secara deskriptif dengan menggunakan pendekatan kuantitatif. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dan diperoleh sampel sebanyak 4 perusahaan. Teknik analisis data dalam penelitian ini adalah mengumpulkan data laporan keuangan, melakukan perhitungan masing-masing variable, dan menganalisis kinerja masing-masing perusahaan. Berdasarkan hasil penelitian menjelaskan bahwa hasil kinerja keuangan semua perusahaan diukur dengan Du Pont secara keseluruhan kurang baik. Nilai mengalami fluktuatif cenderung menurun selama 2011-2015 bahkah terdapat ROI yang negatif. Terdapat dua perusahaan yang masih cukup baik jika dibandingkan dengan perusahaan lainnya yaitu PT. Radiant Utama Interisko.Tbk dan Intensitas Anak dan PT. Ratu Prabu Energi.Tbk. Sedangkan dari hasil metode Common size didapatkan dua perusahaan yang prosentase beban usaha lebih besar daripada laba perusahaan yang mengakibatkan perusahaan mengalami kerugian. Sedangkan menggunakan analisis tren secara keseluruhan perusahaan pernah mengalami kenaikan pada salah satu tren ROI, CR, DR dan FATO, namun terdapat satu perusahaan yang keseluruhan tren mengalami penurunan yaitu PT.Medco Energi Internasional.Tbk. Akan tetapi jika dibandingkan standart industri maka kinerja keuangan tidak baik, hal itu dikarenakan seluruh hasil rasio berada di bawah standart industri. Kata kunci : Du Pont, Common Size, tren, Kinerja Keuangan

    Abstraction

    Ufi, Mery Arita. The Analysis of Du Pont, Common Size, and Trend for Meansuring Finance Performance to Mining Sub sector Oil and Gasoline Company which is listed in Indonesia Stock Exchange Effect period 2011-2015. The advisors are Purnamawati, SE., Msi and Prasetyo Nugroho, S.Pi, MM. The aim of this research is to know the financial performance to mining sub sector oil and gasoline wich is listed in Indonesian Stock Exchange Effect period 2011-2015 by using analysis Du Pont, Common Size, and Trend. This research is done deskriptively by using quantitative methode. The methode of sample interpretation in this research is sampling purposive and obtained the samples as many as 4 companies. The techniques of data analysis in this research are collecting the data of report finance, doing calculation each variables, and analylizing the performance of each companies. Based on the result of the research determines that the result of finance performance of all the companies measured by Du Pont wholly is less good. The fluctuation grades are decreasing during 2011-2015 eve ROI is negative. There are two companies which are good enough such if compare with other companies as PT. Radiant Utama Interisko.Tbk and Intensitas Anak and PT. Ratu Prabu Energi.Tbk. While, from the method result of Common Size is obtained two companies which their percentage of burden exertion is bigger than company profit that causes the damage of the companies. While, using the trend analysis wholly, the companies have ever experienced increase for one of the trends of ROI, CR, DR, and FATO, yet there is one company wich has ever experienced descrease such as PT. Medco Energi Internasional .Tbk wholly. However, if it cpmpanies with standart industry, then the financial performance is not well, that thing is caused the whole results of ratio is under the standart industry. Key word: Du Pont, Common Size, Trend, Financial Performance

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