ANALISIS DU PONT SYSTEM DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT FAST FOOD INDONESIA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA

Analyzing the financial performance at the company’s can be using the du pont system method. Du pont system is a chart designed to show the return on assets obtained from the multiplication of profit margins with the total turnover of total assets. The purpose of this research are: to determine the description of financial performance using the du pont system method. And To determine the factors that cause a decrease in financial performance by using the du pont analysis system at PT Fast Food Indonesia, Tbk, listed on the Indonesia Stock Exchange. This research was conducted using descriptive analysis method. The object of this research is the report PT Fast Food Indonesia, Tbk audited period of 2013 to 2017. Data collecion was out by documentation method. The analysis technique used is descriptive analysis and inductive analysis. This result of this research be concluded as Net Profit Margin (NPM), Asset Turnover (ATO), Return On Asset, (ROA) and Return On Equity (ROE) has decrease so that the financial performance of the company has decreased. Equity Multiplier has increased. The dominant factors causing a decline in company performance were cost of goods sold, sales and distribution expenses, general and administrative expenses, other operating expenses, increased income tax expense, financial expenses and the existence of final tax on financial income. The result of the analysis suggest to maximize use of the assets, optimize sales and minimize the burden on the company.