ANALISIS RASIO PROFITABILITAS TERHADAP PENDAPATAN LABA CV. DELTA AGUNG PRATAMA PERIODE TAHUN 2013-2015
Authors: Muharam Ridwansyah , fernos jhon 
Published: February 2019

Level of calculation using Net profit margin is the ratio of comparison between net income after tax and sales The amount of calculation of net profit margin shows how much profit after tax is obtained by the company for a certain level of sales in the financial statements of CV.Delta Agung Pratama. 2013 amounted to 0.16. In 2014 it decreased by 0.05 so that the company's margin became 0.11. In 2015 there was an increase of 0.02 so that the company's profit margin was 0.13. When compared with the industry average ratio the company is classified as poor. Because the company's profit margin is below the industry average. The industry average is 0.2. The greater the ratio obtained by the company, the better, if the smaller the ratio obtained by the company, the worse because the company is considered unable to create a high enough profit from its sales activities.The level of calculation using ROI (Return On Investments) reflects the ability of management in managing its assets as optimally as possible so that the desired net profit can be achieved in the financial statements of CV.Delta Agung Pratama In 2013 the company's ROI was 0.29. In 2010 the company's ROI decreased by 0.10 so that the company's ROI became 0.19 In 2015 the company's ROI began to increase by 0.04 so that the company's ROI became 0.23. When compared with the average industry the company is classified as poor, because it is already below the industry average ratio. The ratio of the industry average is 0.3. So the higher the level of asset turnover, the higher the profit that will be obtained by the company, on the contrary So the lower the asset turnover, the lower the profit that will be obtained by the company The level of calculation using ROE (Return On Equity) is a ratio that shows the company's ability to generate net income by using its own capital and generating net income available to owners or investors in the 2013 financial statements of CV.Delta Agung Pratama showing a figure of 16 , 56 which means that the level of income from invested capital generates a profit of 16.56. In 2014, this ratio has decreased considerably, amounting to 15.86 to 0.7, which means the level of income from invested capital generates a profit of 0, 7 This decrease was due to the decrease in the company's net income of Rp. 38,526,000 In 2015, this ratio has decreased again by 0.14 to 0.56, which means that the level of income from the divested capital produces a profit of 0.56 The decline in the value of this ratio is due to a substantial increase in own capital compared to the increase in profit net. From the company's ROE calculation that occurred from 2013 to 2015, it can be seen that the company's ROE continues to decline every year. The decrease in the value of ROE that is clearly seen is in 2014 as many as 15.85, but the company's performance can still be said to be good because the company does not suffer losses from it. If you see the overall results that have been studied based on the profitability ratio of the company CV. DELTA AGUNG PRATAMA tends to fluctuate and is not stable most profitability ratios are below the average industry ratio that has been set, it can be said that the company's performance belongs to the category of poor and does not meet industry average standards