ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN BERDASARKAN METODE DUPONT SYSTEM PADA SEKTOR PERUSAHAAN PROPERTY DAN REAL ESTATE PERIODE TAHUN 2018-2021

Abstract

During the pandemic, the Property and Real Estate sector was also affected so that there was a decrease in business intensity which affected good financial performance so that management was required to monitor the company's performance so as not to be harmful to business continuity. By analyzing financial performance using Dupont analysis which facilitates analysis because it uses three kinds of ratios at once. The purpose of the study was to compare financial performance using Dupont's analysis. This type of research is descriptive and comparative which uses quantitative shorthand. The sampling method used is the purposive sampling method. The data in this study were collected by the method of documentation and literature review and the analysis method used was Dupont analysis. The results of the study showed that (1) PT Royalindo Investa Wijaya Tbk had a good financial performance measured by the NPM variable. (2) PT Cahayaksi Investindo Sukses Tbk has a good financial performance as measured by the TATO variable. (3) PT Repower Asia Indonesia has a good financial performance measured by em variables. (4) PT Cahayakti Investindo Sukses Tbk has a better financial performance every year measured by variable ROI. (5) PT Urban Jakarta Propertindo Tbk has a good financial performance measured by the ROE variable. Based on the results of Dupont's analysis, it shows that PT Royalindo Wijaya Tbk and PT Cahayasakti Investindo Sukses Tbk have the best financial performance because they are able to maintain sales results every year and utilize shareholders' equity so that the potential return on returns is high for investors.