Penilaian Kinerja Keuangan 5 Perusahaan Perbankan Terbesar Periode 2010-2012 Menggunakan DuPont System

Authors

  • Theresia Lesmana Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v4i2.1399

Keywords:

DuPont system, NPM, ROA, ROE, Bank

Abstract

Assessment of corporate performance can be viewed from financial aspect and nonfinancial aspect. This study attempted specifically to measure financial performance by using the DuPont system of financial analysis. DuPont system disaggregates performance into three components. They are Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE). Object of this study is five largest financial institutions based on market capitalization and go public. Those five financial institutions are Bank Republik Indonesia (Persero) Tbk (BBRI), Bank Central Asia Tbk (BBCA), Bank Mandiri (Persero) Tbk (BMRI), Bank Negara Indonesia (Persero) Tbk (BBNI) and Bank Danamon Indonesia Tbk (BDMN). The financial performance of five banks was measured for three periods, from 2010 until 2012. It was found that only Bank Negara Indonesia (Persero) Tbk is the best financial performance using DuPont System.

Dimensions

Plum Analytics

Author Biography

Theresia Lesmana, Bina Nusantara University

Accounting and Finance Department

References

Almazari, A. A. (2012). Financial Performance Analysis of the Jordanian Arab Bank by Using the

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-94.

Bursa Efek Indonesia. (n.d). Factbook. Diakses 11 Mei 2013 dari http://www.idx.co.id/idid/

beranda/publikasi/factbook.aspx.

Gitman, L. J., and Zutter, C. J. (2012). Principle of Managerial Finance 13rd edition. United States:

Prentice Hall.

Ross, S. A., et. al. (2007). Modern Financial Management. New York: McGraw Hill.

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Published

2013-11-29
Abstract 1606  .
PDF downloaded 1632  .