ANALISIS RASIO RENTABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT.NIPPON INDOSARI CORPINDO.TBK

Abstract

Based on the research that has been done, the purpose of this study is to find out how the profitability ratio can be used to assess financial performance. The research object, namely PT. Nippon Indosari Corpindo Tbk. In this study, the data used are financial statements for the period 2015 to 2019. This study uses a qualitative method consisting of two variables, namely the profitability ratio as a variable (X) or independent and financial performance as a variable (Y) or dependent. The data analysis method used in this research is profitability ratio analysis and financial performance analysis. Based on the results of research that has been done using the calculation of profitability ratios, namely Return On Assets (ROA), Return On Equity (ROE), Gross Profit Margin (GPM), Net Profit Margin (NPM) is considered very good. This is based on the results of the calculation of the four indicators for 5 years, namely from 2015 to 2019, the average profitability ratio obtained is 19.82%, this shows that the financial performance of PT. Nippon Indosari Corpindo Tbk is said to be very good at operating and competing in the business world in the consumer goods industry.