PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PERBANKAN SELAMA DAN SETELAH PERIODE KRISIS DI BEI MENGGUNAKAN ANALISIS DU PONT

DANAR SETYO UTOMO, I Wayan Nuka Lantara, M.Si., Ph.D.

2017 | Skripsi | S1 MANAJEMEN

Penelitian ini bertujuan menganalisis kinerja keuangan perbankan di Indonesia yang terdaftar pada Bursa Efek Indonesia dengan indikator return on equity (ROE) dengan menggunakan analisis Du Pont. Analisis Du Pont memecah variabel return on equity kedalam operating profit margin, asset turnover, financial leverage multiplier, interest burden, dan tax efficiency. Pengujian dilakukan untuk melihat pengaruh dari kelima variabel terhadap return on equity (ROE). Periode analisis dibagi kedalam tahun krisis (2008-2010) dan setelah krisis (2011-2013). Hasil dari penelitian ini menunjukkan operating profit margin, asset turnover, financial leverage multiplier, dan interest burden berpengaruh signifikan terhadap return on equity (ROE) pada periode krisis dan periode setealah krisis. Sementara, tax efficiency konsisten tidak berpengaruh signifikan terhadap return on equity (ROE) pada kedua periode penelitian. Tidak signifikannya variabel tax efficiency dapat terjadi karena tidak adanya perubahan tax rate pada tahun di dalam kedua periode penelitian.

This research aims to analyze the banking financial performance in Indonesia listed on the Indonesia Stock Exchange with return on equity (ROE) as an indicators using Du Pont analysis. Du Pont analysis breaks down variable return on equity into operating profit margin, asset turnover, financial leverage multiplier, interest burden, and tax efficiency. The test was conducted to see the effect of the five variables on return on equity (ROE). The analysis period is divided into the crisis year (2008-2010) and post crisis period (2011-2013). The results of this study show that operating profit margin, asset turnover, financial leverage multiplier, and interest burden have a significant effect on return on equity (ROE) in period of crisis and post crisis period. Meanwhile, tax efficiency consistent did not have a significant effect on return on equity (ROE) in both periods of research. No significant effect of tax efficiency variable can occur due to the absence of a tax rate change in the year in both periods of research.

Kata Kunci : Analisis Du Pont, operating profit margin, asset turnover, financial leverage multiplier, interest burden, tax efficiency, return on equity (ROE).