Analisis Rasio Profitabilitas Dalam Mengukur Kinerja Keuangan Pada PT Indofood Cbp Sukses Makmur Tbk. Periode 2020-2023
Keywords:
profitability ratio, return on assets (roa), return on equity (roe)Abstract
The aim of this research is to find out in depth the analysis of financial performance in terms of Profitability ratios in the form of Return On Assets (ROA) and Return On Equity (ROE) at PT. Indofood CBP Sukses Mandiri Tbk. 2020-2023 period. The research design used in this research is descriptive research. Based on the results of the analysis and discussion, financial performance at PT. Indofood CBP Sukses Makmur Tbk. Judging from the profitability ratio in the form of Return On Assets, it has good performance, the average ROA at PT. Indofood CBP Sukses Makmur Tbk. From 2020-2023 the average ROA is 3.12%. Every year there is a downward fluctuation due to the company's low net profit, while the total asset value is higher, in the good category and above the average, very healthy criteria because it exceeds the company's standard ROA criteria > 1.5%. In this case, the higher the ROA percentage level, the better the company's performance in managing assets to generate profits. For Return On Equity performance, it is above the standard average, the company's average ROE in 2020-2023 is 5.76%, indicating that the unhealthy category results from the company's standard ROE calculation are at 3% < ROE ≤ 9%. This decrease was caused by the company's low net profit after tax while the value of equity was higher. This shows that the company still has to allocate capital so as to generate profits for the company.