ANALISIS KINERJA KEUANGAN PERUSAHAAN SEMEN (Studi Kasus Pada Perusahaan Semen Yang Tercatat Di Bursa Efek Indonesia)

Wawan Agus Wibisono


This research type is descriptive research that is research of case study at Cement Company noted in Bursa Efek Indonesia period 2005-2007 with title ?Cement Company?s Finance Performance Analysis (Case Study at Cement Company Noted in Bursa Efek Indonesia). Purpose of research is to know company's finance performance of cement noted in Bursa Efek Indonesia. As for research usefulness especially for company that is as component of consideration in decision making about condition of finance from analysis du pont system at financial statement of company. Data analytical technique applied was by the way of data analysis to apply method to pass by quickly time (time series approach) and method pass by quickly/industry section (cross-section). That is measuring rod method applied to determine is healthy not of financial position of company done by the way of comparing financial ratios a company at specified period with financial ratios average of the industry at the period. Result analysis of knowable time series that ROI PT Semen Gresik (Persero), Tbk. in the year 2005 to 2007 showing improvement, while at PT. Indocement Tunggal Prakarsa, tbk and PT. Holcim Indonesia, tbk in the year 2005 to 2007 showing the happening of improvement and degradation. Result of knowable research that PT. Semen Gresik (Persero), Tbk. it is company having best finance performance compared to inscribe other company in Bursa Efek Indonesia. Based on result of conclusion and solution which has been done, hence submitted by some suggestions that is expected company to be more effective in using asset owned for the agenda of yielding net profit, causing can give guarantee to investment given by investor. Expected the investors in doing investment at inscribed cement company in Bursa Efek Indonesia to do further analysis to performance which has been reached company that investor is not wrong in determining which company will be applied to invest in. To researcher hereinafter to do research expansion about analysis Du Pont System that is by adding period or research time and applies different research object so that this research earns more grows.


Keyword : kinerja keuangan, du pont system,return of investment

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kinerja keuangan; du pont system;return of investment