Financial Performance Analysis Based on Profitability Ratio (Study at PT Astra International Tbk Period 2009-2018)
DOI:
https://doi.org/10.61841/3z5yx138Keywords:
Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE)Abstract
This study aims to determine the description of the level of profitability at PT Astra International Tbk. The data used in this study are secondary data in the form of the annual financial statements of PT Astra International Tbk for the period 2009-2018. The method used in this research is the descriptive method. The average value of Gross Profit Margin (GPM) for the period 2009-2018 was 20.1%; the lowest value of GPM was 18% in 2013, and the highest value of GPM was 23% in 2009. Average Net Profit Margin (NPM) of 11.4%, the lowest value of NPM of 8% in 2015, and the highest value of NPM of 13%. The average value of return on assets (ROA) is 10.3%; the lowest value of ROA was 6% in 2015, and the highest value of ROA was 15% in 2010. The average value of return on equity (ROE) is 20.2%, the lowest value of ROE is 12%, and the highest value of ROE is 29%.
Downloads
References
[1] Agnes Sawir, 2009, Analisis Kinerja Keuangan dan Perencanaan Keuangan.
[2] Astra International Official Website. 2019 : www.astra.co.idhttps://investasi.kontan.co.id/news/labaastra-international-asii-naik-15menjadi-
[3] Hery, 2016. Analisis Laporan Keuangan. Jakarta: Penerbit PT Gramedia Widiasarana Indonesia.
[4] Hussain, H.I., Ali, A., Thaker, H.M.T., & Ali., M. (2019) Firm Performance and Family Related Directors: Empirical Evidence from an Emerging Market, Contemporary Economics, 13 (2), 187-204.
[5] Indra Bastian dan Suhardjono, 2006. Akuntansi Perbankan, Buku Dua, Salemba Empat, Jakarta
[6] Jakarta: PT Gramedia Pustaka.
[7] Kasmir. 2018. Analisis Laporan Keuangan. Depok: Penerbit PT RajaGrafindo Persada.
[8] Lukman Syamsuddin. 2013. Manajemen Keuangan Perusahaan-Konsep Aplikasi dalam Perencanaan, Pengawasan dan Pengambilan Keputusan. Jakarta: PT. Rajagrafindo Persada.
[9] Penerbit Ekonisia.
[10] rp-2167-triliun-pada-2018
[11] Sutrisno. 2006. Akuntansi Proses Penyusunan Laporan Keuangan.Yogyakarta:
[12] Gayathri, A.R., Mary Synthia Regis Prabha, D.M. Cuttlefish optimization control of solar PV array fed landsman converter(2018) International Journal of Pharmaceutical Research, 10 (4), pp. 235-246. https://www.scopus.com/inward/record.uri?eid=2-s2.0-
85057158181&doi=10.31838%2fijpr%2f2018.10.04.052&partnerID=40&md5=95ec85262d4795aad2d305baa1d1d318
[13] Harikesh maurya, tirath kumar (2016) a review on comprehensive overview in the management of nephrotic disorders. Journal of Critical Reviews, 3 (2), 34-43.
[14] Suhaib Muflih, Amin Halum, Tahir Bhinder, Mohammad Shawaqfeh, Jennifer Fore, Nour Chaar. "The Linkage between Amphetamine-Type Stimulants and HIV Sexual Transmission Risk Behaviors (TRBs): A Systematic Review." Systematic Reviews in Pharmacy 10.1 (2019), 93-98.
Print. doi:10.5530/srp.2019.1.16
Downloads
Published
Issue
Section
License
Copyright (c) 2020 AUTHOR
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.