ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PT BANK BNI (PERSERO) TBK PERIODE 2016-2020

Abstract

This study analyzes the financial performance of PT Bank BNI (Persero) Tbk, which is based on the financial statements for the period 2016 - 2020. The purpose of this study is to determine the financial performance of PT Bank BNI (Persero) Tbk based on the ratio of liquidity, solvency and profitability. The subject of this research is PT Bank BNI (Persero) Tbk and the object of this research is the financial statements of PT Bank BNI (Persero) Tbk for the period 2016 - 2020. The type of data used is secondary data and the data source is obtained from the official website of PT Bank BNI (Persero) Tbk (www.bni.co.id). The data collection technique used is documentation. The data analysis technique used in this research is quantitative descriptive analysis through the presentation of tables, graphs/diagrams and financial analysis based on existing financial theory. The results of the analysis of the financial performance of PT Bank BNI (Persero) Tbk, in terms of the liquidity ratio for the current ratio for five years have poor results, while the cash turnover ratio for five years has good results. The results of the analysis of the financial performance of PT Bank BNI (Persero) Tbk, in terms of the solvency ratio for the debt to assets ratio for five years have poor results, while the time interest earned ratio for five years has poor results. The results of the analysis of the financial performance of PT Bank BNI (Persero) Tbk, in terms of profitability ratios for net profit margin for 4 years have good results and 1 year have poor results, while for return on total assets for five years have poor results. good.