ANALISIS DUPONT SYSTEM UNTUK MENGUKUR KINERJA KEUANGAN PADA BANK MEGA SYARIAH PERIODE 2020 – 2022

Abstract

The Covid-19 pandemic has had a significant impact on the economy of the Indonesian people. As a result, there is a shift in people's consumption patterns which then has an impact on the financial condition of banks. During the period of 2020 – 2022 when the outbreak struck, Bank Mega Syariah's financial performance underwent changes where this study was conducted to find out how the company's financial performance used Du Pont System analysis. This analysis system measures financial performance more deeply by showing the role of net profit margin, total asset turnover, and equity multiplier in measuring the return on equity. Financial ratios in the form of NPM (Net Profit Margin), TATO (Total Asset Turnover), and MER (Multiplier Equity Ratio) are ratios used in Du Pont System Analysis. After research, it was found that each ratio of NPM, TATO, and MER was partially positively correlated with financial performance. Meanwhile, these three variables simultaneously provide a positive correlation with financial performance.