Analisis Du Pont System Sebagai Salah Satu Alat Mengukur Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Rokok Yang Listing Di Bursa Efek Indonesia Tahun 2011-2013)

This study aims to determine the financial perfomance Cigarette Company listing in the BEI during the period 2011-2013 with using analyzed Du Pont System with the approach Time Series Analysis and Cross Sectional. This analysis more thorough and to find can how strong the relationship margin, asset turnover, the use of debt as well as the ROI on ROE. Based on the results of research, financial perfomance PT. Bentoel Internasional Investama Tbk have unfavorable development, asshown by the method of Time Series Analysis that ROI tends to decline during the three years that is equal to 4,83%, -4,66%, and -11,29%. Through the Cross Sectional, the company is located below the tobacco industry average. Financial perfomance PT. HM Sampoerna Tbk have god development, in the show with the method of time that ROI tends to increase over three years that is equal to 41,62%, 37,89%, and 39,48%. If using Cross Sectional, Sampoerna is above the average standard tobacco industry. Perfomance PT. Gudang Garam Tbk is quite good progress barn has shown the method of Time Series Analysis that ROI over three years in a stable condition that is equal to 12,68%, 9,8%, and 8,63%. Through the Cross Sectional method, the company is located above the average standard tobacco industry