Dupont System Analysis for Measuring Financial Performance at Investment Service Companies in Indonesia

Abstract

The purpose of this research is to evaluate the financial performance of several investment service companies in Indonesia. This study aims to collect and present analytical data to provide a clear picture of the companies' financial performance, specifically to assess the companies' ability to return equity to shareholders. This research uses descriptive quantitative research methods through quantitative data in the form of financial statements from Investment Service Sector companies listed on the Indonesia Stock Exchange. The samples used include AMOR, PANS, RELI, TRIM, YULE for the period of 2021-2023. The analysis results with industry standard measurements, namely the Return on Equity ratio, show that the five companies are still below the industry standard. However, AMOR is the company with the best performance among others, with an average Net Profit Margin of 29.44%, a Total Asset Turnover of 0.92 times, an Equity Multiplier of 1.26 times, and a Return on Equity of 34.02%. From these results, AMOR ranks highest in Total Asset Turnover and Return on Equity ratios. Through the findings of this study that examines growth and comparisons with similar companies, AMOR can be considered by potential investors for investing in the Investment Service Sub-Sector Company in Indonesia.