Profitabilitas : Alat Evaluasi Kinerja Manajerial

Abstract

This study aims to analyze profitability as a tool for evaluating managerial performance at PT Minahasa Membangun Hebat. This research is a qualitative study utilizing quantitative secondary data derived from the company's financial statements over the research period. Data collection methods involve documentation and literature review, which are subsequently analyzed using a descriptive qualitative approach. The results indicate that all profitability ratios namely GPM, NPM, ROA, ROE exhibited a declining trend, despite the company's ability to increase sales, assets, and equity. This study shows that profitability analysis can be effectively utilized to evaluate managerial performance, particularly in assessing the efficiency and effectiveness of corporate resource utilization in achieving optimal earnings.