The research aimed to measure the company performance using Du Pont system analysis for 10 companies of food and beverage listed in Indonesia Stock Exchange compared with interest rate of Indonesian Bank, those were PT. Aqua Golden Mississipi Tbk, PT. Davomas Abadi Tbk, PT. Fast Food Indonesia Tbk, PT. Indofood Sukses Makmur Tbk PT. Mayora Indah Tbk, PT. Multi Bintang Indonesia Tbk, PT. Prasidha
... [Show full abstract] Aneka Niaga Tbk, PT. Sinar Mas Agro Resources And Technology Tbk, PT. Tiga Pilar Sejahtera Tbk, PT. Ultrajaya Milk Industry & Trading Company Tbk. In the research, the writer did analysis to the financial report found from Indonesia Stock Exchange University of Muhammadiyah Malang. The research was started in December 19th –December 24th 2008. The data got from documents collected from 10 companies listed in Jakarta Stock Exchange and Indonesia Bank interest rate. Documents collected consisted of financial report, those were balance and profit-loss report 2003-2004 and interest rate level percentage. The financial report was analyzed by Du Pont system Calculation using Du Pont System (ROI = ROA) found information that PT. Fast Food Indonesia Tbk could make the highest ROI with average value in period 2003-2007 13.10% compared with Indonesia Bank Indonesia interest rate average value in period 2003-2007 9.52% and company tendency to increase. It means that the company performance created a better profit. According to above conclusion, the implication given to the company was, the company should defend a good condition and increasing the selling, pressing the cost, so that the profit would increase and the company performance would be better.