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Abstract

This study aims to determine the development of Return on Assets (ROA) and Return on Equity to assess the financial performance of PT Selamat Sempurna and PT Tempo Inti Media. The results of this study indicate that the ROA of PT Selamat Sempurna is quite good, while that of PT Tempo Inti Media is not good. Return on Assets of PT Selamat Sempurna from 2017-2021 has an average of 20.14% and has met the standards set above 1.5%, so the ratio achieved is said to be healthy. Return on Assets of PT Tempo Inti Media from 2017-2021 has an average of 0.17% and does not meet the standards set above 1.5%, so the ratio achieved is said to be unhealthy. The higher the return on assets generated, the higher the amount of net profit generated from each fund embedded in the total assets. While the development of Return on Equity (ROE) at PT Selamat Sempurna during the 2017-2021 period resulted in an average of 26.27% % and met the standard of the industry average of 8.32%, the ratio achieved shows that the company's condition is quite high. good. Return on Equity (ROE) at PT Tempo Inti Media during the 2017-2021 period produced an average of 0.56% and did not meet the standard of an average of 8.32%, so the ratio achieved showed that the company's condition was not good. The higher the yield, the better because the dividends distributed or reinvested as retained earnings are also getting bigger