Analisis Perbandingan Rasio Likuiditas, Rentabilitas, dan Solvabilitas Terhadap Kinerja Keuangan Bank BUMN Tahun 2010-2014

AMALLIA SHOLICHAH, Dra. Ike Yuli Andjani, M.Si.

2015 | Tugas Akhir | D3 EKONOMIKA TERAPAN SV

Perkembangan dunia perbankan yang sangat pesat serta tingkat kompleksitas usaha perbankan yang tinggi berpengaruh terhadap kinerja keuangan bank. Tujuan dari penulisan ini adalah untuk mengetahui kinerja keuangan bank berdasarkan hasil analisis rasio keuangan perbankan. Rasio yang digunakan adalah rasio likuiditas, rasio rentabilitas, dan rasio solvabilitas. Rasio likuiditasterdiri dari Loan To Deposit Ratio (LDR) dan Loan To Asset Ratio (LAR). Semakin tinggi rasio ini maka likuiditas bank kurang baik. Rasio rentabilitas yang terdiri dari Return On Asset (ROA) dan Return On Equity (ROE) semakin tinggi rasio ini menunjukkan bahwa bank semakin baik. Rasio solvabilitas terdiri dari Capital Adequency Ratio (CAR) semakin tinggi CAR maka semakin tinggi keuntungan keuntungan bank. Jenis penelitian yang digunakan adalah deskriptif dengan menggunakan pendekatan kuantitatif dan data yang digunakan adalah data sekunder yang berasal dari laporan keuangan Bank BUMN. Hasil penelitian menunjukkan bahwa secara umum likuiditas Bank BUMN cukup baik, hanya saja kinerja keuangan Bank BTN kurang baik karena nilai rata-rata LDR melebihi standar yang ditetapkan Bank Indonesia. Analisis rasio rentabilitas Bank BRI mempunyai kinerja paling baik diantara Bank BUMN lainya karena rata-rata ROA dan ROE Bank BRI paling tinggi. Berdasarkan rasio solvabilitas Bank BNI mempunyai solvabilitas yang baik diantara Bank BUMN lainya karena nilai rata-rata CAR paling tinggi.

The development industry of banking very rapidly and the level of complexity of the banking business of high impact on the financial performance of banks. The purpose of this paper is to determine the bank's financial performance based on the analysis of financial ratios banking. The ratio used is the ratio of liquidity, profitability ratios and solvency ratios. Liquidity ratio consists of a loan To Deposit Ratio (LDR) and the Loan To Asset Ratio (LAR). The higher this ratio, the liquidity of banks is not good. The profitability ratio consisting of Return On Asset (ROA) and Return On Equity (ROE) is getting higher this ratio indicates that the bank is getting better. The solvency ratio consisting of Adequency Capital Ratio (CAR) CAR higher, the higher profit the bank's profit. This type of research is descriptive using a quantitative approach and the data used is secondary data derived from the financial statements of state-owned bank. The results showed that in general the state-owned bank's liquidity is good enough, it's just the financial performance of Bank BTN is less good because the average LDR value exceeds Bank of Indonesiaregulatory standards. Analysis of the profitability ratio of Bank BRI has the best performance among the other state-owned bank since the average ROA and ROE highest BRI. Based on Bank BNI solvency ratio has a good solvency among other state-owned banks as the average value of the highest CAR.

Kata Kunci : rasio keuangan, LDR, LAR, ROA, ROE, CAR, kinerja keuangan