Analisis Laporan Keuangan dengan Pendekatan Rasio Keuangan pada PT. Bank Tabungan Negara Tahun 2013 sampai Tahun 2017

Abstract

Banks are intermediary institutions as a liaison between the surplus and deficit parties, as a financial institution based on trust for customers, investors and potential investors. financial statements must be made periodically with the aim of knowing theperformance of the banking company. The purpose of this study was to determine the performance of the PT. Bank Tabungan Negara (BTN) from 2013 to 2014. the type of research used is descriptive method with a quantitative approach. the results of financialratio analysis show that the profitability ratio has a fluctuating development, the banking ratio and loan to deposite ratio show unhealthy criteria caused by too much funds used for financing. for the average profitability ratio shows a healthy development because it is in accordance with what was set by Bank Indonesia. Likewise, the solvency ratio can be said to experience good performance because it exceeds the standard set. The results of the study show that the PT Bank Tabungan Negara (BTN) liquidityas a whole shows unhealthy criteria, this can be seen from the Banking ratio and Loan to deposite ratio exceeding the standard set. the results of the profitability analysis show that PT Bank Tabungan Negara (BTN) as a whole is included in the healthy category, even though in that period it has fluctuations but is still within the limits above the specified criteria. and the results of the solvency analysis during this period show healthy criteria.