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OPERATING RATIO<br />
<strong>RASIO</strong> TINGKAT<br />
PENGEMBALIAN INVESTASI<br />
(RETURN ON INVESTMENT, ROI)<br />
<strong>RASIO</strong> TINGKAT<br />
PENGEMBALIAN ASET (RETURN<br />
ON ASSETS, ROA)<br />
<strong>RASIO</strong> LABA BERSIH ATAS<br />
MODAL (RETURN ON EQUITY)<br />
LABA PER LEMBAR SAHAM<br />
(EARNING PER SHARE, EPS)<br />
(HARGA POKOK PENJUALAN+BIAYA<br />
OPERASI)/PENJUALAN<br />
LABA BERSIH/TOTAL ASSET<br />
LABA BERSIH/TOTAL AKTIVA<br />
LABA BERSIH/MODAL<br />
LABA BERSIH/JUMLAH LEMBAR<br />
SAHAM BEREDAR<br />
Laboratorium Pengembangan Akuntansi 42
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