Analisis Kinerja Keuangan Pada PT Bank Mandiri (Persero) Tbk

Abstract

This study aims to determine and analyze the financial performance of PT. Bank Mandiri (Persero) Tbk in terms of CAR (Capital Adequacy Ratio), KAP (Quality of Earning Assets), ROA (Return on Assets), BOPO (Operating Costs of Operating Income), and LDR (Loan to Deposit Ratio) in 2021.

The analytical tool used in this research is ratio analysis related to financial performance in relation to the assessment of the soundness of banks, including CAR (Capital Adequacy Ratio), KAP (Earning Asset Quality), ROA (Return on Assets), BOPO (Operational Costs). Operating Income), and LDR (Loan to Deposit Ratio).

The results showed that the Capital Adequacy Ratio (CAR), Return On Assets (ROA), Operating Costs of Operating Income (BOPO), and Loan to Deposit Ratio (LDR) of PT Bank Mandiri (Persero) Tbk in 2021 entered the very healthy criteria, while The Earning Asset Quality (KAP) of PT Bank Mandiri (Persero) Tbk in 2021 is categorized as quite healthy.

CAR shows the bank's ability to provide funds to bear the risk of loss caused by operational activities. The higher KAP indicates that the proportion of non-performing productive assets is greater than the total earning assets, and vice versa. ROA shows that the company's performance is optimal. BOPO indicates optimal performance of the company. LDR shows the company is able to produce good performance in the sense that the company is able to channel funds collected from the community to the maximum in the form of credit.