Analisis Profit Margin, Return On Asset, dan Return On Equity dalam Mengukur Kinerja Perusahaan PT. Kino Indonesia (Periode 2020-2022)
Abstract views: 0
,
PDF downloads: 0
Abstract
This study aims to aims to determine the financial performance of the company PT Kino Indonesia Tbk with profit margin, return on assets, and return on equity (profitability ratios) which are the research indicators. The research was conducted at PT Kino Indonesia, which is experiencing losses in 2022 due to the post-pandemic, data obtained from the Indonesia Stock Exchange in the form of annual financial reports from 2020 to 2022. The data analysis used is descriptive statistical analysis technique. The results of this study indicate that (1) the company's profit margin is not good enough. Because in 2022 the company suffers a loss. (2) the company's ROA is not good, because the company has not been able to manage its assets effectively. (3) the company's ROE is not good, because the ROA value is far below the standard ratio value. This shows that the company is not good enough in managing the company's finances during the post-pandemic period.
References
Fahmi, I. (2014). Manajemen Keuangan Perusahaan dan Pasar Modal. Jakarta: Mitra Wacana Media.
Hantono. (2018). KONSEP ANALISA LAPORAN KEUANGAN DENGAN PENDEKATAN RASIO DAN SPSS. Yogyakarta: Deepublish.
Indrawati, T., Budiyanto, & Suhermin. (2023). Peran Moderasi Good Corporate Governance Pengaruh Nilai Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Jakarta: PT Literasi Nusantara Abadi Grup.
Kasmir. (2015). Analisis Laporan Keuangan . Jakarta: Rajawali Pers.
Lukviarman, N. (2006). Dasar Dasar Manajemen Keuangan. Padang: Universitas Andalas.
Muslih. (2019). PENGARUH PERPUTARAN KAS DAN LIKUIDITAS (CURRENT RATIO) TERHADAP PROFITABILITAS (RETURN ON ASSET). Krisna ( Kumpulan Riset Akuntansi), 47-59.
Nurhaliza, S., & Hermain, H. (2022). ANALISIS RASIO PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. INDOFOOD SUKSES MAKMUR TBK YANG TERDAFTAR DI BEI. Jurnal Ilmial MEA (Manajemen, Ekonomi, dan Akuntansi), 1189-1202.
Pongoh, M. (2013). ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BUMI RESOURCES TBK. Jurnal EMBA, 669-679.
Rakhmawati, A. N., Lestari, T., & Rosyafah, S. (2017). ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS GUNA MENGUKUR KINERJA KEUANGAN PT. VEPO INDAH PRATAMA GRESIK. Jurnal Ekonomi Akuntansi , 94-107.
Sa'adah, L., & Nur'aini, T. (2020). Implementasi Pengukuran Current Rasio, Debt to Equity Ratio, dan Return on Equity Serta Pengaruhnya Terhadap Return. Jombang: PENERBIT LPPM UNIVERSITAS KH A. WAHAB HASBULLAH.
Safitri, A. M., & Mukaram. (2018). Pengaruh ROA, ROE, dan NPM Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Bisnis dan Investasi, 25-39.
Wardayani, & Wahyuni, D. S. (2016). Analisis Return on Asset, Current Ratio dan Debt Ratio dalam Menilai Kinerja Keuangan pada PT. Pelabuhan Indonesia I (Persero) cabang Belawan. Jurnal Ilman, 59-73.
Wijaya, R. (2019). Analisis Perkembangan Return On Assets (ROA) dan Return On Equity (ROE) untuk Mengukur Kinerja Keuangan. Jurnal Ilmu Manajemen, 40-52.
Winarno, S. H. (2019). ANALISIS NPM, ROA, ROE DALAM MENGUKUR KINERJA KEUANGAN. Jurnal STEI Ekonomi, 254-266.
Copyright (c) 2025 Pina Anggraeni

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License


