Analisis Kinerja Keuangan Dengan Menggunakan Perhitungan Gross Profit Margin (GPM), Net Profit Margin (NPM) Dan Return On Equity (ROE) Pada Pt. Pakuwon Jati Tbk Periode 2018-2021

Authors

  • Binti Umaya Universitas Islam Kadiri
  • Indah Listyani Universitas Islam Kadiri
  • Edi Murdiyanto Universitas Islam Kadiri

DOI:

https://doi.org/10.59841/glory.v1i4.375

Keywords:

Gross Profit Margin, Net Profit Margin, Return On Equity, Financial Performance

Abstract

A company needs to pay attention to financial performance in order to see how far the company's position by analyzing financial statements. This study aims to determine the financial performance of PT. Pakuwon Jati Tbk in 2018-2021 using the ratio of Gross profit Margin, Net Profit Margin and Return on assets. This type of research is descriptive with quantitative data taken secondarily from the balance sheet and income statement of PT. Pakuwon Jati Tbk for 2018-2021. Samples were taken from the population according to the saturated sampling method. The results of research that has been done show that the financial performance of GPM and NPM are in a good state that is above the industry average standard, GPM shows a decline while NPM shows unstable fluctuations. The results of financial performance with ROE in poor condition because it is below the industry average standard with fluctuations that are also unstable.

References

Darmawan. (2020). Dasar-Dasar Memahami Rasio & Laporan Keuangan. Yogyakarta: UNY Press

Fahmi (2014) Analisa Kinerja Keuangan. Bandung: Alfabeta.

Idnfinancial.com (2020) Laba bersih Pakuwon Jati anjlok 90,74% karena banyak mall tutup. Available at: https://www.idnfinancials.com/id/news/34888/pakuwon-jati-profit-declines-yoy-q.

Kasmir (2019) Analisis Laporan Keuangan. Depok: PT. RAJAGRAFINDO PERSADA.

Kasmir (2021) Analisis Laporan Keuangan. Depok: PT. RAJAGRAFINDO PERSADA.

Munawir (2014) Analisa Laporan Keuangan. Yogyakarta: Alfabeta.

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Published

2023-09-27

How to Cite

Binti Umaya, Indah Listyani, & Edi Murdiyanto. (2023). Analisis Kinerja Keuangan Dengan Menggunakan Perhitungan Gross Profit Margin (GPM), Net Profit Margin (NPM) Dan Return On Equity (ROE) Pada Pt. Pakuwon Jati Tbk Periode 2018-2021. Global Leadership Organizational Research in Management, 1(4), 240–249. https://doi.org/10.59841/glory.v1i4.375

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