ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

Abstract

This research aims to analyze the financial performance of PT BCA Tbk, which is assessed by analysis of financial statements of PT. BCA .Tbk, which is in the Indonesia Stock Exchange through calculation of Liquidity Ratio, Solvency Ratio, Profitability Ratio and Activity Ratio. The object of this research is National Private Owned Bank which listed in BEI namely PT. BCA .Tbk. The method of analysis that been used is through the ratio analysis to assess the financial performance using the financial statements of the five-year of 2012-2016 period. The results showed that if viewed from the liquidity ratio of PT. BCA .Tbk, have a poor financial performance because it was under the standard. The results of solvency ratio calculation shows that if debt to equity ratio of PT. BCA .Tbk has bad condition because it was above standard, but debt to assets ratio has good condition because it was under standard. And on the calculation of profitability ratios indicate that profit margin and return on equity have good condition because it was above standard, but at return on assets have condition less good because under standard. In the activity ratio shows that the rotation of fixed assets have good condition because it was above the specified standard but on the rotation of total assets have a bad condition because it was under the standard.
Keywords: company's financial performance, liquidity, profitability, solvency, activity