Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Financial Performance Analysis with Dupont Method at PT. Dyandra Media International Tbk

Authors
Qanitah Salsabila Idris1, *
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: Idrisqs23a@student.unhas.ac.id
Corresponding Author
Qanitah Salsabila Idris
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_272How to use a DOI?
Keywords
Financial Performance Analysis; Dupont System
Abstract

This study aims to evaluate the financial performance of PT. Dyandra Media International based on the DuPont system, which includes the ratios of Total Assets Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI**) for the period of 2021–2023. The research employs a quantitative descriptive approach. The population for this study consists of the financial statements of PT. Dyandra Media International from 2021 to 2023. The results indicate that the lowest ratios for TATO, NPM, and ROI occurred in 2021, which were below industry standards. This decline was attributed to the impacts of the COVID-19 pandemic, which restricted public activities and advised people to stay at home, leading to a drastic decrease in demand for events, exhibitions, and concerts, resulting in financial losses for the company. From 2022 to 2023, the company’s financial performance showed continuous improvement. Although in 2022 it remained below industry standards, PT. Dyandra Media International made significant efforts to enhance its performance. By 2023, the calculations for TATO, NPM, and ROI had increased and exceeded industry standards.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_272How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Qanitah Salsabila Idris
PY  - 2025
DA  - 2025/07/30
TI  - Financial Performance Analysis with Dupont Method at PT. Dyandra Media International Tbk
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 3258
EP  - 3264
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_272
DO  - 10.2991/978-94-6463-758-8_272
ID  - Idris2025
ER  -