ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK NEGARA INDONESIA, Tbk.

Abstract

As business entities which relies on public trust, the bank have to have good performance. Bank performance is considered good when the bank is in good condition which match with the health standards of Bank Indonesia. To find out the health level of bank, it can be done by analyzing the financial statements by using financial ratios. PT. Bank Negara Indonesia Tbk. Has been applied as the research object. The ratios which are used to analyze financial statements consist of liquidity ratio, solvency ratio, and profitability ratio by time series analysis. It has been found from the results of financial statement analysis that PT. Bank Negara Indonesia Tbk. in 2012-2016 periods, it has almost completely met the health standards of Bank Indonesia. When it is reviewed from the liquidity ratio, the bankis not completely liquid in fulfilling their short-term liabilities and has not matched with the health standards of Bank Indonesia. Meanwhile, when it is reviewed from the solvency ratio and profitability ratio, bank have capital adequacy and can generate profits properly and matchwiththe health standards of Bank Indonesia. Although the credit management activities decrease due to the demand for credit increase.
Keywords: financial statement analysis, financial ratios, and health level standards