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Analisis Dupont System Sebagai Alat Evaluasi Kinerja Keuangan Pt Quantum Clovera Investama Tbk Periode 2019-2023

Year: 2026

Type: article

Abstract: This study aims to provide an overview of the financial performance of PT Quantum Clovera Investama Tbk during the 2019-2023 period using DuPont System analysis which outlines Return On Equity (ROE) into three main components, namely Net Profit Margin (NPM), Total Assets Turnover (TATO), and Equity Multiplier (EM). Based on the results of the study, it can be concluded that the company has experienced a decline in performance since 2020. This is reflected in the decrease in profitability level shown by the negative Net Profit Margin (NPM), so that the value of Return On Equity (ROE) is at an unfavorable level. An increase in Total Assets Turnover (TATO) and a stable Equity Multiplier (EM) value have not been able to significantly reduce the impact of losses. In 2022 and 2023 there are indications of recovery where the amount of losses has decreased. However, the company has not been able to turn the situation around into favorable conditions. Thus, it can be concluded that the overall financial performance of the company cannot be categorized well

Source: CAM JOURNAL Change Agent For Management Journal

Authors: Hanifatullail,, Wafda, Hakim, Abdul, Yuliani, Ma’rifah, Oetomo, Bambang Budi

Institution: Universitas Muhammadiyah Berau

Language: English

Topic: Financial Analysis and Corporate Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W7220198581

FWCI:

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