ANALISIS KINERJA KEUANGAN PT. FAST FOOD INDONESIA TBK (KFC) DAN PT. SARIMELATI KENCANA TBK (PIZZA HUT) MENGGUNAKAN DU PONT SYSTEM PERIODE 2022-2024

Authors

  • Siti Komariyatun Aen Universitas Islam Negeri Sultan Syarif Kasim Riau image/svg+xml
  • Yessi Nesneri Universitas Islam Negeri Sultan Syarif Kasim Riau image/svg+xml

Keywords:

Du Pont System, Kinerja Keuangan: ROI, ROE, NPM, TATO, EM

Abstract

Financial performance is a depiction of the financial situation evaluated using financial analysis techniques to assess how good or bad the company's financial status is. This study aims to analyze and compare the financial performance of PT. Fast Food Indonesia Tbk (KFC) and PT. Sarimelati Kencana Tbk (Pizza Hut) during the period 2022–2024 using the Du Pont System method, measured by Return on Equity (ROE) through three main components: Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). Additionally, this study also uses an additional indicator to assess asset efficiency, namely Return on Investment (ROI). The research results show that KFC's ROE experienced a drastic decline from -7.28% in 2022 to -624.18% in 2024, influenced by a decrease in NPM and a sharp increase in EM. In contrast, Pizza Hut showed more stable performance with ROE of -2.00% in 2022 to -7.15% in 2024. These findings affirm that Pizza Hut has a better capital structure and operational efficiency.

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Published

31-12-2025

Issue

Vol. 4 No. 2 (2025): JEIS: Jurnal Ekonomi dan Ilmu Sosial

Section

Articles

How to Cite

ANALISIS KINERJA KEUANGAN PT. FAST FOOD INDONESIA TBK (KFC) DAN PT. SARIMELATI KENCANA TBK (PIZZA HUT) MENGGUNAKAN DU PONT SYSTEM PERIODE 2022-2024. (2025). Jurnal Ekonomi Dan Ilmu Sosial (JEIS), 4(2), 69-75. https://jom.uin-suska.ac.id/index.php/JEIS/article/view/5240