Research Paper
Year: 2019 | Month: November | Volume: 6 | Issue: 11 | Pages: 319-326
Du Pont Analysis Integrative Approach to Ratio Analysis at PT. Federal International Finance
Annisa Sanny, Ely Delvi Yanti
Lecturer of Social Science Faculty of Univeristas Pembangunan Panca Budi Medan, Indonesia
Corresponding Author: Annisa Sanny
ABSTRACT
The aims of this research is to analyze financial performance with the analysis du pont using the ratio approach. To examines the phenomenon of the problem, namely the income statement in PT. Federal International Finance (FIF) in 2011 decreased and interest and financial expenses as well as operating expenses in PT. Federal International Finance (FIF) in 2011-2013 has increased. This research aims to determine the application of the analysis du pont Using ROI and ROE. The method used in this study is a comparative approach that compares between ROI and ROE to determine whether there may be differences between these ratios to analyze financial performance using a Du pont. T research results in sig (2-tailed) = 0,000 < α = 0.05, sig is greater than the level of error of 5%. So Ha accepted and H0 is rejected. It shows that there are significant differences between ROI and ROE in Dupont. Which means that the analysis using a Dupont better use ROE.
Key words: Return on investment, return on equity, Du pont
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