ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS (Studi Komparasi PT. Bank Negara Indonesia Tbk, PT. Bank Mandiri Tbk, Dan PT. Bank Rakyat Indonesia Tbk, Periode 2012-2015)
Keywords:
financial performance analysis, liquidity ratio, solvency ratio, and profitability ratioAbstract
This study aims to determine financial performance based on banking financial ratios used in this study to PT. Bank Mandiri, Tbk, PT. Bank Negara Indonesia, Tbk, PT. Bank Rakyat Indonesia, Tbk in 2014-2017 and compared the financial performance of these three banks. Using the ratio analysis technique can provide an assessment of the financial performance of a company and can also help describe the trends and patterns of the company so that it can show the opportunities or risks of the company being analyzed by the analyst. Financial ratio analysis becomes very important, especially for interested parties in the company. The analytical tool used in this research is Financial Ratio which includes Liquidity Ratio,
on the results of the study indicate the average liquidity ratio of PT. Bank Mandiri, Tbk in 2012 - 2015 is very good because it has met the standards set by Bank Indonesia. Bank Negara Indonesia, Tbk is not good because it does not meet the standards set by Bank Indonesia. ROE PT. Bank Negara Indonesia, Tbk amounting to 16.15%.
Downloads
References
Amirudin, Agus KGS. 2010.Analisis Ratio Likuiditas Untuk Menilai Tingkat Kinerja Keuangan Pada PT. Kereta Api Devisi Regional III Sumsel Universitas Bina Darma.
Andriani. 2010. Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada Koperasi Pegawai Transmigrasi (KOPE-TRANS) PalembangUniversitas Bina Darma
Hanafi, M Mamduh dan Halim, Abdul. 2009.Analisis Laporan Keuangan. Edisi Keempat, UPPSTIM YKPN : Yog-yakarta
Harahap, Sofyan Syafri. 2010.Analisis Kritis Atas Laporan Keuangan. Edisi Kesatu, Cetakankesembilan, PT. Raja Grafindo Persada : Jakarta.
Jumingan. 2009.Analisis Laporan Keuangan, Bumi Aksara : Jakarta
Kasmir. 2008.Analisa Laporan Keuangan, Bumi Aksara : Jakarta
Munawir, S. 2007.Analisa laporan keuangan, Liberty : Yogyakarta
Sawir, Agnes, 2009. Analisa Kinerja Keua-ngan dan Perencanaan keauangan Perusahaan, PT. Gramedia Pustaka Utama, Jakarta.
Syafri Harahap, Sofyan, 2008. Analisa Kritis atas Laporan Keuangan, PT. Raja Grafindo Persada, Jakarta.
Fahmi, Irham. 2011. Analisis Laporan Keua-ngan. Lampulo: ALFABETA.
Jumingan. 2006. Analisis Laporan Keuangan, Cetakan Pertama, PT Bumi Aksara, Jakarta.
Munawir, S. 2012. Analisis Informasi Keua-ngan, Liberty, Yogyakarta.
