Analisis Perkembangan Return On Assets (ROA) dan Return On Equity (ROE) untuk Mengukur Kinerja Keuangan

Rendi Wijaya

Abstract


This study aims to determine how the development of Return On Assets (ROA) and Return On Equity (ROE) to assess financial performance at PT. Surya Eka Lestari Ogan Komering Ulu. The results of this study indicate that financial performance at PT. Surya Eka Lestari is good enough because it has reached the ratio standard. The good or bad management of a company can be reflected in the financial performance of a company. Development of Return On Assets (ROA) at PT. Surya Eka Lestari Ogan Komering Ulu from 2013 to 2017 produced an average of 30.87% and had met the standards set above the 1.5% ratio, the ratio achieved was categorized in a healthy group. The higher the return on assets produced, the higher the net profit generated from each fund that is embedded in the total assets. While the development of Return On Equity (ROE) at PT. Surya Eka Lestari Ogan Komering Ulu from 2013 to 2017 produced an average of 43.50% and had met the industry average of 40%, the ratio achieved showed the company's condition was quite good. The higher the yield, the better because the dividends distributed or reinvested as retained earnings are also greater.


Full Text:

pdf

References


Buku

Fahmi, Irham. 2012. Analisis Kinerja Keuangan, Panduan bagi Akademisi, Manajer dan Investor Untuk Menilai dan Menganalisis Bisnis dari Aspek Keuangan, Alfabeta, Bandung.

Kasmir, 2012. Analisis Laporan Keuangan, edisi ketujuh, PT. Raja Grafindo Persada, Jakarta.

Mawardi, 2005. Teknik Analisis Kinerja, Universitas Diponegoro, Semarang.

Munawir, Slamet. 2004. Analisis Laporan Keuangan, edisi keempat, Liberty, Yogyakarta.

Munawir, Slamet. 2010. Analisa Laporan Keuangan, Liberty, Yogyakarta.

Sawir, Agnes. 2003. Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan, Gramedia Pusaka Utama, Jakarta.

Sunyoto, Danang, 2013. Metodologi Penelitian Akuntansi, PT. Refika Aditama, Bandung.




DOI: https://doi.org/10.32502/jimn.v9i1.2115

Refbacks

  • There are currently no refbacks.


Creative Commons License
Jurnal Ilmu Manajemen is published by Pascasarjana Management Department. This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

INDEXED / ABSTRACTED

   BASE Logo      logo    Directory of Research Journals Indexing Logo