Analisis laporan keuangan dalam menilai rasio dan kinerja keuangan pada pt bank artha graha internasional tbk periode 2019-2023
Abstract
Financial statement analysis is an important process in evaluating the company's financial performances, especially in the banking sector which acts as a major pillar in economic stability. PT Bank Artha Graha Internasional Tbk is one of the national banks that continues to strive to maintain balanced performance through effective financial management. This study aims to analyze the bank's liquidity, profitability, and solvency ratios during the 2019-2023 period using a descriptive quantitative approach. The data used comes from the company's annual financial statements accessed from official sources. The results showed that the Loan to Deposit Ratio (LDR) was at a stable level, reflecting a maintained liquidity capability. However, Return on Assets (ROA) and Return on Equity (ROE) showed significant fluctuations, especially at the beginning of the study period, before improving in subsequent years. The Capital Adequacy Ratio (CAR) was consistently above the regulatory minimum, indicating adequate capital strength as well as operational efficiency (Operating Expenses to Operating Income/BOPO). This research provides strategic recommendations to improving bank's profitability and operational efficiency.
Downloads
References
Aini, A. N., Ulfah, I. F., & Hidayah, N. (2023). Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger pada Perusahaan Non Keuangan yang Terdaftar Di BEI Tahun 2016-2017. ISOQUANT : Jurnal Ekonomi, Manajemen Dan Akuntansi, 7(1), 120–140. https://doi.org/10.24269/iso.v7i1.2030
Alamsjah, A. (2023). Analisis Perusahaan Sektor Keuangan: Antara Kebangkrutan dan Kelangsungan Menggunakan Model Altman Z-Score. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 3(2), 395–408. https://doi.org/10.47709/jebma.v3i2.2721
Elnahass, M., Trinh, V. Q., & Li, T. (2021). Global Banking Stability in The Shadow of Covid-19 Outbreak. Journal of International Financial Markets, Institutions and Money, 72(September). https://doi.org/10.1016/j.intfin.2021.101322
Loreensa. (2015). ANALISIS RASIO TERHADAP LIKUIDITAS, SOLVABILITAS, PROFITABILITAS TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA, 6.
Manuhutu, Y. A., Karamoy, H., & Rondonuwu, S. (2020). Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan Telekomunikasi Pt. Smartfren Telecom Tbk Tahun 2017-2018. Going Concern : Jurnal Riset Akuntansi, 15(2), 55. https://doi.org/10.32400/gc.15.2.27852.2020
Maulana, F. (2023). Analisis Kinerja Keuangan pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2021. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 11(4), 1233–1245. https://doi.org/10.35794/emba.v11i4.52294
Mustika, I., Juniarti, I., & Lestari, N. (2022). Analisa Net Profit Margin, Return on Assets, Dan Return on Equity Pada Pt Bank Pembangunan Daerah Riau Kepri Tahun 2017-2019. Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam, 11(3), 77–84. https://doi.org/10.37776/zuang.v11i3.811
Nahrawi, A. A. (2017). Pengaruh Capital Adequacy Ratio (CAR), Return On Assets (ROA) dan Non Performing Financing (NPF) Terhadap Pembiayaan Murabahah BNI Syariah. Perisai : Islamic Banking and Finance Journal, 1(2), 141–179. https://doi.org/10.21070/perisai.v1i2.881
Nugroho, T. C., & Sunarya, P. A. (2024). Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Perusahaan Makanan dan Minuman di Indonesia. Ijacc, 5(1), 1–12. https://doi.org/10.33050/ijacc.v5i1.3098
Nurcahaya, C., & Yogasnumurti, R. R. (2023). Penggunaan Metode Economic Value Added Dan Market Value Added Untuk Mengukur Kinerja Keuangan Pt. Mayora Indah, Tbk. Periode 2018-2022. Equivalent : Journal Of Economic, Accounting and Management, 1(2), 200–214. https://doi.org/10.61994/equivalent.v1i2.159
Nurhaliza, S., & Harmain, H. (2022). Analisis Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Perusahaan Pada Pt.Indofood Sukses Makmur Tbk Yang Terdaftar Di Bei. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 1189–1202. https://doi.org/10.31955/mea.v6i3.2440
Nurlaili, R., & Miranti, T. (2023). Islamic Commercial Bank Performance: The Nexuses by Financial Ratios, Macro Economics, And Financial Technology. Maliki Islamic Economics Journal, 3(1), 46–61. https://doi.org/10.18860/miec.v3i1.21719
Pangemanan, I. W., Karamoy, H., & Kalalo, M. (2017). Analisis Rasio Likuiditas, Leverage Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada Pt. Bank Central Asia, Tbk. Cabang Manado. Going Concern : Jurnal Riset Akuntansi, 12(2), 25–34. https://doi.org/10.32400/gc.12.2.17386.2017
Rachmi, B. L., Nurdin, A. A., & Laksana, B. (2021). Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan pada PT Kimia Farma Tbk tahun 2016-2020. Indonesian Journal of Economics and Management, 2(1), 95–107. https://doi.org/10.35313/ijem.v2i1.3107
Ristiani, R., & Santoso, B. H. (2018). Pengaruh Tingkat Kesehatan Bank Terhadap Nilai Perusahaan Pada Bank-Bank Umum Yang Terdaftar Di BEI. Jurnal Ilmu Dan Riset Manajemen, 7(5), 1–20. Retrieved from https://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/1948
Roring, M., Murni, S., & Wenas, R. S. (2023). Analisis Kinerja Keuangan Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2018-2021. 1233 Jurnal EMBA, 11(4), 1233–1245. Retrieved from https://ejournal.unsrat.ac.id/index.php/emba/article/download/52294/44611
Sari, I., & Aisyah, E. N. (2022). Pengaruh FDR, PSR, Zakat Performance Ratio, dan Dana Pihak Ketiga Terhadap Market Share Dengan ROA Sebagai Variabel Mediasi. Jurnal Ilmiah Ekonomi Islam, 8(03), 2765–2777. Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jei/article/view/6766%0Ahttps://www.jurnal.stie-aas.ac.id/index.php/jei/article/download/6766/2775
Sari, P. N., Reny, A., & Alfian, R. (2023). Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pt. Tunas Baru Lampung Tbk Tahun 2018-2020. Jurnal Bisnis Darmajaya, 9(1), 41–50. https://doi.org/10.30873/jbd.v9i1.3534
Setyowati, L., Marthika, L. D., Andhitiyara, R., Saprudin, Alfiana, Atiningsih, S., … Riyadi, R. (2023). Analisis Laporan Keuangan.
Shintia, N. (2017). Analisis Rasio Solvabilitas Untuk Menilai Kinerja Keuangan Terhadap Asset Dan Equity Pada Pt Bank Rakyat Indonesia (Persero) Tbk Periode 2012 - 2015. At-Tadbir : Jurnal Ilmiah Manajemen, 1(1), 41–63. https://doi.org/10.31602/atd.v1i1.794
Tamin, M., Hilmi, H., Satria, D. I., & Usman, A. (2022). Pengaruh Biaya Operasional Pendapatan Operasional (BOPO) Dan Financing To Deposit Ratio (FDR) Terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia Tahun 2016-2020. Jurnal Akuntansi Malikussaleh (JAM), 1(1), 123. https://doi.org/10.29103/jam.v1i1.7447
Tanor, M. O., Sabijono, H., & Walandouw, S. K. (2023). Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada Pt. Bukalapak. Jurnal Administrasi Profesional, 4(1), 639–649. https://doi.org/10.32722/jap.v4i1.5816
Wenten, I. K. (2018). Analisis CAR, NPL, BOPO, NIM, LDR dan Pengaruhnya terhadap Profitabilitas pada Bank Artha Graha Internasional Tbk. Jurnal Akuntansi, 2(2), 74–93.
Yahya, K., & Fietroh, M. N. (2019). Pengaruh Return On Asset (ROA) Return On Equity (ROE) Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Manajemen, 4(2), 1–23. Retrieved from http://doi.org/10.33395/remik.v4i2
Copyright (c) 2025 Ririnn Diyah Puspita
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- 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.
- 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.
