International Journal of Research & Review (www.ijrrjournal.com) 319 Vol.6; Issue: 11; November 2019 International Journal of Research and Review www.ijrrjournal.com E-ISSN: 2349-9788; P-ISSN: 2454-2237 Research Paper Du Pont Analysis Integrative Approach to Ratio Analysis at PT. Federal International Finance Annisa Sanny, Ely Delvi Yanti Lecturer of Social Science Faculty of Univeristas Pembangunan Panca Budi Medan, Indonesia Corresponding Author: Annisa Sanny ABSTRACT The aims of this research is to analyze financial performance with the analysis du pont using the ratio approach. To examines the phenomenon of the problem, namely the income statement in PT. Federal International Finance (FIF) in 2011 decreased and interest and financial expenses as well as operating expenses in PT. Federal International Finance (FIF) in 2011-2013 has increased. This research aims to determine the application of the analysis du pont Using ROI and ROE. The method used in this study is a comparative approach that compares between ROI and ROE to determine whether there may be differences between these ratios to analyze financial performance using a Du pont. T research results in sig (2-tailed) = 0,000 < α = 0.05, sig is greater than the level of error of 5%. So Ha accepted and H0 is rejected. It shows that there are significant differences between ROI and ROE in Dupont. Which means that the analysis using a Dupont better use ROE. Keywords: Return on investment, return on equity, Du pont INTRODUCTION In general, the aim of a company from an economic point of view is to gain profit (profit oriented), maintain the viability, and sustainability of the company's operations, so that it is able to develop into a large and resilient company. The company's success in business can only be achieved through good management, especially financial management so that the capital owned can function as it should. Along with the rapidly developing era of globalization, the level of competition of each company is getting tougher. Many companies grow in various business fields and sizes. Companies of various types of businesses compete with one another to meet market demands that demand better and more varied quality products or services. This provides enormous opportunities and potential for every business actor, including company management. Where they try to make changes and improvements to their business activities in order to achieve the maximum objectives, and always seek ways to maintain the survival of their businesses. For a company, it is a big challenge that requires the right solution so that a company's business management can operate well. Good and qualified management skills are required in order to be able to produce a strategic plan to achieve maximum goals, where one of the main objectives of the company is to generate profits. Maximum profit or profit expected by the company from year to year, is inseparable from the planning and accurate strategies of the management. These plans and strategies can be determined based on evaluating the company's performance from its financial statements. Financial performance is a work performance achieved by the company in a