Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Du Pont System (Studi Pada PT. Semen Indonesia (Persero), Tbk Periode 2009-2013)

Financial performance evaluation of activities is very important for the company. Methods used to measure the financial performance of any of them is a Du Pont System method. Du Pont System is a method for measuring financial performance involving some of the ratio, there are the ratio of profitability and the ratio of activity. The purpose of this research to know the company financial PT. Semen Indonesia (Persero), Tbk by using Du Pont System method in trend analysis. The result showed that the performance of PT. Semen Indonesia (Persero), Tbk seen in ROE and ROI tended to decline during the period 2009-2013. ROE who fluctuating is caused by several things , among them is inefficiency in the total cost increases and not balanced with the EAT , NPM that fluctuating for five years. Infesiensi also occurred in total assets , which increased by that is not balanced with the value of sales , resulting in TATO fluctuative. Companies should make improvements at the level of sales and total assets, also do efficiency in expense and debt