ANALISIS KINERJA KEUANGAN DITINJAU DARI ASPEK RISIKO LIKUIDITAS, RASIO RENTABILITAS, DAN RASIO PERMODALAN PADA PT BANK DANAMON INDONESIA Tbk. PERIODE TAHUN 2014-2018

Authors

  • Anis Rahma Ayuningtyas Politeknik Negeri Semarang
  • Prihatiningsih Prihatiningsih Politeknik Negeri Semarang
  • Nina Woelan Soebroto Politeknik Negeri Semarang

DOI:

https://doi.org/10.32497/keunis.v8i2.2116

Keywords:

Bank Financial Performance, Liquidity Risk, Profitability Ratio, Capital Ratio

Abstract

This study aims to describe the results of the ranking and calculation of bank financial performance based on Liquidity Risk, Profitability Ratio and Capital Ratio at PT Bank Danamon Indonesia Tbk. period of 2014 - 2018. This Final Project uses descriptive writting method with a qualitative and quantitative approach and in collecting data using the published documentation method. This study uses secondary data obtained from PT Bank Danamon Indonesia Tbk. in the form of financial statements. Variables in this study are on liquidity risk using a Loan to Deposit Ratio (LDR), profitability ratio using Return On Assets (ROA) and Net Interest Margin (NIM). ), while the capital ratio uses the Capital Adequacy Ratio (CAR). The results of the study show that financial performance at PT Bank Danamon Indoneisa Tbk. period of 2014 - 2018 viewed from liquidity risk (LDR) is ranked 3 (three) or Moderate. ROA is ranked 1 (one) or very adequate in 2014, in 2015 was ranked 2 (two) or adequate, and in 2016-2018 was ranked 1 (one) or very adequate. NIMs in 2014-2018 were ranked 1 (one) or very adequate even though they experienced an increase and decrease in the value of the ratio and CAR in 2014-2018 was ranked 1 (one) or very adequate. The results of this study are expected to provide an overview to the bank stakeholders regarding the soundness of the bank.

References

Bank Indonesia. 2011. Surat Edaran Bank Indonesia Nomor 13/24/DPNP/2011 Tentang Penilaian Tingkat Kesehatan Bank Umum Menggunakan Metode Risk Based Bank Rating. Dalam http://bi.go.id

Dendawijaya, Lukman. 2003. Manajemen Perbankan. Jakarta: Ghalia Indonesia.

Hanafi, Mamduh dan Halim Abdul. 2009. Analisis Laporan Keuangan. Edisi Keempat. Yogyakarta: UPP STIM YKPN.

Hasibuan, Malayu. 2009. Dasar-Dasar Perbankan. Jakarta: PT. Bumi Aksara.

Munawir. 2007. Analisis Laporan Keuangan. Yogyakarta : Edisi Empat, Liberty.

Otoritas Jasa Keuangan. 2017. Surat Edaran Otoritas Jasa Keuangan Nomor 14/SEOJK.03/2017 Tentang Penilaian Tingkat Kesehatan Bank Umum. Dalam http://ojk.go.id

Undang-Undang. 1998. Undang-undang No. 10 Tahun 1998 Tentang Perbankan.

Sunyoto, Danang. 2012. Dasar-Dasar Statistika Untuk Ekonomi. Yogyakarta: CAPS.

Downloads

Published

2020-12-02

Issue

Vol. 8 No. 2 (2020): JULI 2020

Section

Articles

License

KEUNIS  is licensed under a  Creative Commons Attribution-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a  Creative Commons Attribution-ShareAlike 4.0 International License  that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See  The Effect of Open Access).