Analisis Kinerja Keuangan Pada Masing-Masing Perusahaan Sektor Food and Beverages yang Listed di BEI dengan Metode DuPont dan Rentabilitas Asset Debt Activity Ratio

Abstract

This study aimed to analyze the financial performance of each company which in Food and Beverages sector that listed on BEI. This study is devoted to analyze the elements that affect the company’s assets, namely profitability, liquidity, and effective used of company resources. The type of this research is descriptiveresearch that use the financial ratios that are really needed and support the analysis of profitability, liquidity, and effective used of company resources. The method of sampling is purposive sampling and the number of samples are 9 companies which engaged in Food and Beverages sector. The ratio which is used in Du Pont method is a profitability ratio. This ratio is Return On Asset (ROA). The ratios which are used in the method of Rentabilitas Asset Debt Activity Ratio are productivity ratio (Sales Per Employee (SE)), asset utilization ratio (Total Asset Turnover (TATO), Inventory Turnover (ITO), and Fixed Asset Turnover (FAO)), the stability ratio (Quick Ratio (QR) and Current Ratio (CR)), and the ratio of the potential growth (Sales Growth (SG) and Net Profit Increase (NPI)). The result of this study is most of Food and Beverages companies which listed on Stock Exchange during the period 2008-2010 by using the Du Pont method has shown an improved performance by increasing value of the the Return On Asset (ROA). The result of this study is most of Food and Beverages companies which listed on Stock Exchange during the period 2008-2010 by using the Rentabilitas Asset Debt Activity Ratio method has shown improved performance by increasing the value of Total Asset Turnover (TATO), Inventory Turnover (ITO), Fixed Asset Turnover (FAO), Sales Per Employee (SE), Quick Ratio (QR), and the Current Ratio (CR).