08&09 analisis profitabilitas, roa & roe
TRANSCRIPT
![Page 1: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/1.jpg)
BAB 8
ANALISIS PROFITABILITAS
RETURN ON ASSET (ROA)
![Page 2: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/2.jpg)
ANALISIS RETURN ON ASSET (ROA) DISEBUT JUGA RENTABILITAS
EKONOMI MENGUKUR KEMAMPUAN PERUSAHAAN MENGHASILKAN LABA PADA MASA LALU YANG KEMUDIAN
DIPROYEKSIKAN KE MASA DEPAN UNTUK MELIHAT KEMAMPUAN
PERUSAHAAN MENGHASILKAN LABA DIMASA MENDATANG
![Page 3: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/3.jpg)
PERHITUNGAN ROA
![Page 4: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/4.jpg)
RUMUS ROA
ROA = -------------------------------------------LABA BERSIH + BUNGA
TOTAL ASET RATA-RATA
ROA = ----------------------------------------------------LABA BERSIH + BUNGA (1-PAJAK)
TOTAL ASET RATA-RATA
![Page 5: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/5.jpg)
KOMPONEN ROA
• PROFIT MARGIN
• PERPUTARAN TOTAL ASET
![Page 6: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/6.jpg)
KOMPONEN ROA
ROA = PROFIT MARGIN X PERPUTARAN TOTAL ASET
= -------------------------------------- X ------------------------LABA BERSIH + BUNGA (1-PAJAK) PENJUALAN
PENJUALAN TOTAL ASET RATA2
LABA BERSIH + BUNGA (1-PAJAK)
TOTAL ASET RATA2= --------------------------------------
![Page 7: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/7.jpg)
INTERPRETASI ROA
• OPERATING LEVERAGE
• SIKLUS HIDUP PRODUK
- Introduction
- Growth
- Maturity
- Decline
![Page 8: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/8.jpg)
PERBEDAAN PROFIT MARGIN DAN PERPUTARAN ASET
• PEMBATASAN KAPASITAS DAN PEMBATASAN KOMPETISI
• STRATEGI BISNIS
- Differensiasi
- Biaya Rendah
- Fokus
![Page 9: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/9.jpg)
BAB 9ANALISIS PROFITABILITAS
RETURN ON EQUITY (ROE)
ATAU
RETURN ON COMMON EQUITY (ROCE)
![Page 10: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/10.jpg)
RETURN ON EQUITY (ROE) ATAU RETURN ON COMMON EQUITY (ROCE)
DISEBUT JUGA RENTABILITAS MODAL SENDIRI MENCERMINKAN
KEMAMPUAN PERUSAHAAN MENGHASILKAN LABA DARI MODAL
SENDIRI
![Page 11: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/11.jpg)
PERHITUNGAN ROE
![Page 12: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/12.jpg)
RUMUS ROE
ROE = ----------------------------------------------------------------LABA BERSIH – DIVIDEN SAHAM PREFEREN
RATA-RATA SAHAM BIASA
![Page 13: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/13.jpg)
HUBUNGAN ROA DENGAN ROE
![Page 14: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/14.jpg)
KOMPONEN ROE
![Page 15: 08&09 Analisis Profitabilitas, Roa & Roe](https://reader031.vdocuments.mx/reader031/viewer/2022012302/544adf50b1af9f744f8b4a68/html5/thumbnails/15.jpg)
LABA PER LEMBAR SAHAM