Financial Ratio Analysis to Measure the Financial Performance of the Banking Sector in Indonesia

Lioni Indrayani

Abstract


The purpose of this study is to analyze the ratio of liquidity, solvency, and activity for the measurement of financial performance. The data analysis method is comparative descriptive analysis. The bank financial statements then analyzed the liquidity, solvency, activity, and profitability for comparison of results in each year and will be adjusted to Bank Indonesia (BI) standard that can be analyzed to measure the financial level and performance of the bank. While the data source used in this study is secondary data in the form of bank financial statement documents from 2015 to 2019 obtained from the website www.IDX.co.id. The results show bank liquidity can meet the short term on time. The result of solvency is seen as the ability of a bank in fulfilling and keep its ability to always fulfill its obligation in paying the debt on time. The profitability of banks has a good ratio.


Keywords


analysis; financial ratios; financial performance

Full Text:

PDF

References


Afiezan, A., et.al. (2020). The Effect of Free Cash Flow, Company Size, Profitability and Liquidity on Debt Policy for Manufacturing Companies Listed on IDX in 2016-2019 Periods. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (4): 4005-4018.

Edward, Y.R., and Purba, K. (2020). The Effect Analysis of Emotional Intelligence and Work Environment on Employee Performance with Organizational Commitment as Intervening Variables in PT Berkat Bima Sentana. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (3): 1552-1563.

Harahap, I., Nasution, Y.S.J., and Chairina. (2021). Analysis of Muslim Customer Loyalty Shopping for Fashion in the Traditional Inpres I Market in Kisaran. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4 (1): 28-38.

Irwan, C. 2017. The Effect of Financial On Islamic Rural Bank Performance in Indonesia. International Journal, 6(8), 384-390.

Katharina, N., et.al. (2021). Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4 (2): 2241-2256.

Kusumadewi, R. (2019). The Role of Marketing and Individual Environment Association in Elevating the Customer Value. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 2 (4): 451-460.

Marliyah, Ridwan, M., and Sari, A.K. (2021). The Effect of E-Service Quality on Satisfaction and Its Impact on Customer Loyalty of Mobile Banking Users (Case Study of Bank Syariah Mandiri KCP Belawan). Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4 (2): 2717-2729.

Moeheriono, 2021. Pengukuran Kinerja Berbasis Kompetensi. Jakarta: Raja Grafindo Persada.

Nusjirwan, Regen, R., and Nardo, R. (2020). The Role of Service Quality and Trust in Building Customer Satisfaction and Loyalty. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (4): 4059-4069.

Ottay, M.C. &Alexander S.W. (2015). Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan. Jurnal EMBA. 3 (1) 923-932

Saleh, A., Dalimunthe, A.H., and Lubis, F.H. (2019). Development of Banking CSR Model for Community Empowerment Slum Area in Medan City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 2 (3): 39-50.

Surat Edaran Bank Indonesia 6/23/DPNP/2004. 6/23/DPNP/2004, Pub L. No.6 /23/DPNP/2004 (2004)

Syakur, A., et.al. (2020). Sustainability of Communication, Organizational Culture, Cooperation, Trust and Leadership Style for Lecturer Commitments in Higher Education. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (2): 1325-1335.

Tanor, M.O., Sabijono. H. &Walandouw, S.K. (2015). Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan pada PT Bank Arta Graha Internasional, Tbk. Jurnal EMBA. 3(3). 639-649.

Yuliadi dan Rio Rahmat Yusran. (2018). Analisis Rasio Likuiditas Solvabilitas dan Aktivitas untuk Mengukur Kinerja Keuangan. ECONOMICA Vol 7(1) 29-36.




DOI: https://doi.org/10.33258/birci.v4i4.3261

Article Metrics

Abstract view : 181 times
PDF - 78 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.