ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK BPD DIY DAN PT BANK BPD JAWA TENGAH 2017-2019 COMPARATIVE FINANCIAL PERFORMANCE ANALYSIS OF PT BANK BPD DIY AND PT BANK BPD JAWA TENGAH 2017-2019

Nansi, Maria Regina and Airawaty, Diana (2021) ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK BPD DIY DAN PT BANK BPD JAWA TENGAH 2017-2019 COMPARATIVE FINANCIAL PERFORMANCE ANALYSIS OF PT BANK BPD DIY AND PT BANK BPD JAWA TENGAH 2017-2019. Jurnal Riset Akuntansi Mercu Buana, 7 (2). pp. 162-171. ISSN 2548-4338

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Abstract

Abstrak Kinerja suatu bank dapat dinilai dengan menganalisis laporan keuangannya. Kinerja dan posisi keuangan bank tercermin dari laporan keuangannya, dimana informasi ini akan bermanfaat bagi pihak eksternal untuk menilai risiko yang mungkin terjadi pada suatu bank. Penelitian ini dilakukan bertujuan untuk mengetahui kinerja BPD DIY dan Bank Jateng dari rasio-rasio keuangannya yakni Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Return On Asset (ROA), Return On Equity (ROE), Operating Ratio (OR), dan Loan to Deposit Ratio (LDR). Jenis penelitian yang digunakan adalah literature review, dengan pendekatan kuantitatif. Penelitian menggunakan data sekunder, yaitu data tahunan selama periode 2017-2019. Dari hasil penelitian menggunakan analisis proksi rasio keuangan terbukti bahwa kinerja BPD DIY lebih baik dibandingkan Bank Jateng. Untuk meningatkan kinerja bank harus melakukan evaluasi internal agar memperkecil kelemahan dan risiko. Kata Kunci : CAR, NPL, NIM, ROA, ROE, OR, LDR Abstract Assessment of the performance of a bank can be done by analyzing its financial statements. The bank's financial statements provide information that describes its financial position, furthermore it can be used by external parties to assess the magnitude of the risk that exists in a bank. This research aims to analyyze the performance of BPD DIY and Bank Jateng from their financial ratios, include Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Return On Assets (ROA), Return On Equity (ROE), Operating Ratio (OR), and Loan to Deposit Ratio (LDR). This research is using a literature review, with a quantitative approach. The data used is secondary data, using annual data for the 2017-2019 period. The result of this research showed that BPD DIY’s financial ratios are better than Bank Jateng’s. To increase performance banks should conduct internal evaluation to improve its activities and to overcome weaknesses. Keywords: CAR, NPL, NIM, ROA, ROE, OR, LDR

Item Type:	Article
Uncontrolled Keywords:	CAR, NPL, NIM, ROA, ROE, OR, LDR
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Teknologi Industri > Bisnis Digital (S1) Bisnis Digital (S1)
Depositing User:	maria regina nansi
Date Deposited:	02 Feb 2022 03:04
Last Modified:	02 Feb 2022 03:04
URI:	http://eprints.akprind.ac.id/id/eprint/856

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