PENERAPAN DU PONT SYSTEM UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Semen Yang Terdaftar Di BEI Tahun 2007-2011)

This study aims to gain an overview of the company's financial performance with the adoption of cement du pont system. Du Pont analysis is used to determine which factors most strongly influence the profit margin and total asset turnover of the ROI. Besides, with this analysis can evaluate changes in conditions and performance of the company, if there is an increase or decrease or both. Methods of data analysis in this study using the du pont system. Population of this study are listed cement companies in Indonesia Stock Exchange company. While the sample in this study are the financial statements listed cement companies in Indonesia Stock Exchange with purposive sampling as a sampling technique. Variables used in the calculation of Du pont System is Return On Investment, Total Asset Turnover and Net Profit Margin. Based on the research results of the application of Du pont System in measuring the financial performance of the cement company was listed on the Stock Exchange during the five-year average of industry obtained from each variable that is 0.87 times the Total Asset Turnover, Net Profit Margin 17.95%, ROI (Du Pont) 15.91%. From the calculation of each variable PT Holcim Indonesia Tbk has fluctuated each year and is below the industry average. This shows that the performance of the company in generating profits less good. From the calculation of each variable PT Indocement has fluctuated each year and is above the industry average except Total Asset Turnover. This shows that the performance of the company in generating profits quite well. From the calculation of each variable PT Semen Gresik (Persero) Tbk has fluctuated each year and is above the industry average. This shows that the company's performance in generating better profits