ANALISIS RETURN ON EQUITY (ROE) DENGAN SISTEM DUPONT PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK TAHUN 2013-2017

Abstract

The study aims to determine the level of health of Return on Equity and its relationship with various other financial ratios in the DuPont system. This research is descriptive quantitative research. In research, data are collected through methods of observation, documentation and literature. The data analysis technique is done by calculating Net Profit Margin, Total Assets Turnover, Return on Assets, Equity Multiplier and Return on Equity, then listing the results into the DuPont chart, then assessing the soundness of Return on Equity based on Financial Services Authority Regulation Number 4 / POJK.03 / 2016. The results showed that for five years the Return on Equity with the DuPont System at PT Bank Tabungan Negara (Persero) Tbk were: (1) 12.89% in 2013 the Healthy category, (2) 8.73% in 2014 the Healthy category, ( 3) 12.65% in 2015 the Healthy category, (4) 29.46% in 2016 the Very Healthy category and (5) 14.11% in 2017 the Healthy category. To achieve the Very Healthy category, it is expected to pay attention to the components that affect the amount of Return on Equity (ROE). Should be able to allocate financial resources owned by reducing operational expenses and increasing income by increasing credit to the community so it will increase profits. In addition, it is necessary to maintain stability in using external funds (debt) in financing assets for bank operations. By obtaining funds from shareholders, it can expect liability that is greater than equity by optimizing net income.