ANALISIS RASIO PROFITABILITAS PADA PT. INDOCEMENT TUNGGAL PRAKARSA Tbk

KENNY NURYANTI, Dea.Sufitri,M.M.

2019 | Tugas Akhir | D3 MANAJEMEN

Penelitian ini bertujuan untuk mengetahui rasio profitabilitas PT Indocement Tunggal Prakarsa Tbk. Penelitian ini merupakan penelitian deskriptif kuantitatif yang menggunakan data sekunder yaitu data laporan keuangan PT Indocement Tunggal Prakarsa Tbk. Alat analisis yang digunakan berupa analisis rasio profitabilitas yang terdiri dari Gross Profit Margin (GPM), Operating profit Margin (OPM), Net Profit Margin (NPM), Return on Asset (ROA), Retrun on Equity (ROE). Dari hasil penelitian didapatkan bahwa rasio profitabilitas PT Indocement Tunggal Prakarsa Tbk, pada masing-masing periode 2013 - 2016. Rasio Gross Profit Margin sebesar 46,30%; 45,44%;44,44%;41,22%. Rasio Operating Margin sebesar 35,28%; 33,95%;31,72%;26,99%. Rasio Net Profit Margin sebesar 26,82%;26,37%;24,45%;25,19%. Rasio Return on Asset sebesar 18,84%;13,75%;10,02%; dan 8,25%. Rasio Return on Equity sebesar 21,84%;21,28%;18,25%;14,81%.

This study aims to determine the profitability ratio of PT Indocement Tunggal Prakarsa Tbk. this research is a quantitative descriptive study that used secondary file financial statement of PT Indocement Tunggal Prakarsa Tbk. The analysis tool used id in the from of profitability ratio analysis consisting of Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE). From the result of the study it was found that the profitability ratio of PT Indocement Tunggal Prakarsa Tbk,in each period 2013-2016. The Gross Profit Margin ratio was 46,30%; 45,44%;44,44%;41,22%. The Operating Profit Margin ratio was 35,28%; 33,95%;31,72%;26,99%. Net Profit Margin ratio of 26,82%;26,37%;24,45%;25,19%. Return on Asset of 18,84%;13,75%;10,02%; and 8,25%. Return on Equity ratio of 21,84%;21,28%;18,25%;14,81%.

Kata Kunci : Analisis rasio profitabilitas