ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK CENTRAL ASIA FINANCE

Abstract

ABSTRACT

This study aims to determine the increase in the financial performance of PT. Bank Central Asia Finance which is reviewed uses the Liquidity Ratio measured by the Current Ratio and Quick Ratio, the Profitability Ratio measured from Return On Assets and Return On Equity from 2016 to 2020.

The basis theory of this research is Financial Accounting which focuses on  each of the Liquidity Ratio and  Profitability Ratio. The analytical tool in this study uses liquidity ratios including the current ratio, quick ratio and profitability ratios including return on assets, return on equity.

Research Results Show: 1) Financial Performance of PT. Bank Central Asia Finance experienced an increase in 2016-2018, decreased in 2019 and increased in 2020 based on the Liquidity Ratio in the Current Ratio variable. 2) Financial Performance of PT. Bank Central Asia Finance experienced an increase in 2016-2018, decreased in 2019 and increased in 2020 based on the Liquidity Ratio in the Quick Ratio variable. 3) Financial Performance of PT. Bank Central Asia Finance E experienced an increase in 2016-2019, decreased in 2020 based on the Profitability Ratio of the Return On Asset variable. 4) Financial Performance of PT. Bank Central Asia Finance  experienced a decline in 2016/2017, 2017/2018, 2018/2019 dan 2019/2020 based on the Profitability Ratio of the Return On Equity variable.