ANALISIS KINERJA KEUANGAN PADA BANK PEMERINTAH YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstrak

This study aims to analyze the financial performance of government banks listed on the Indonesia Stock Exchange (IDX) period 2018-2022 by using liquidity ratios and solvency ratios. The financial performance of banking is a picture of the financial condition of banks in a certain period that becomes the basis for assessment of the bank's ability in carrying out its function as a collector and distributor of funds for the public. This research uses secondary data obtained from the annual financial reports of banks listed on the IDX. The data analysis method used is to describe the liquidity and solvency ratios of banking. The research results show that the financial performance of government banking measured by using liquidity ratios shows good results, likewise the performance of government banking measured by using solvency ratios which shows good results for the four government banks except at Bank BTN which shows solvency performance that is less good during the period 2018-2022. Liquidity and solvency ratios show the bank's ability in meeting its short-term and long-term obligations. This research is expected to be able to give contribution in knowledge especially in the study of banking financial ratios and to become consideration material for banking companies in financial decision making in the future to come. The research conclusion shows that overall, the government banking companies listed on the IDX have varying financial performance when evaluated by using banking financial ratio analysis at Bank Mandiri and Bank BRI which have high liquidity and solvency ratios among the four government banks listed on the IDX whereas for Bank BTN from the results of banking financial ratio analysis has quite low liquidity and solvency ratios among other government banks.

Kata kunci

• Bursa Efek Indonesia
• Kinerja Keuangan
• bank pemerintah
• rasio likuiditas
• rasio solvabilitas