Analisis Rentabilitas dan Likuiditas Terhadap Penilaian Kinerja Keuangan pada PT. BPR NBP 20 Delitua

Abstract

The purpose of this study is to assess the company’s financial performance at PT. BPR NBP 20 DELITUA whit the use of financial ratio analysis during the period of 2014-2016. The financial ratios used are earning ratio and liquidity. Earning ratio analysis is used by the company to measure the assessment of the condition and ability of the bank to support its operational activities and its capitalization. The ratios used tome a sure b the level of earning ratio are ROA and ROE. Liquidity analysis is a financial statement analysis tool used to mean sure m the ability b of a company to meet its short-term obligations. In this case the ratio used to mean sure the liquid level is the current ratio and cash ratio. This study aims to determine 1) financial performance of PT. BPR NBP 20 Delitua valued from earning ratio seen from the ratio Return On Asset (ROA) and Return On Equity (ROE) ratio, 2) financial performance of PT. BPR NBP 20 Delitua assessed from Liquidity seen from Current Ratio and Cash Ratio. This research was conducted at PT. BPR NBP 20 which is located at Jalan Delitua no. 8, Delitua District, Deliserdang District. The object of this study is the financial statements of PT. BPR NBP 20 consisting of Balance Sheet and Report Profit Loss from 2014 to 2016. This research data is obtained through documentation and interviews. The method of analysis used is descriptive method. The results showed that 1) financial performance of PT. BPR NBP 20 in terms of profitability in ROA obtained by 2014-2016 of 4.75%, 4.90%, and 5.16%, this result is stated well. Profitability on ROE of 2014-2016 amounted to 38.2%, 35.2%, and 31.2% expressed well. 2) financial performance in terms of liquidity at current ratio Year 2014-2016 of 136.0%, 132.7%, and 128.9%, otherwise good. Cash ratio from 2014-2016 has fluctuation and expressed less good.