Analysis of Liquidity Ratio, Profitability Ratio and Solvency Ratio as a Tool in Measuring Financial Performance in PT Bank Mandiri (Persero) Tbk
DOI:
https://doi.org/10.24114/jcrs.v8i2.63057Keywords:
Liquidity Ratio, Profitability Ratio, Solvency and Financial PerformanceAbstract
This study aims to analyze the liquidity ratio, profitability ratio and solvency ratio as a tool in measuring financial performance at Bank Mandiri (Persero) Tbk for the period 2018-2022. The research method used is financial ratio analysis with a focus on Current Ratio, Loan to Deposit Ratio (LDR), return on asset (ROA) ratio, operating expenses to operating income (BOPO), CAR (Capital Adequacy Ratio) and DER Ratio (Debt to Equity Ratio). Overall the results showed that the financial performance of PT Bank Mandiri (Persero) Tbk was classified as healthy in terms of liquidity and solvency. However, the profitability of PT Bank Mandiri (Persero) Tbk still needs improvement.References
] Badria & Marlius 2019. Analysis of liquidity ratio in pt. Lengayang People's Credit Bank (Bpr). 1“11. Available at https://doi.org/10.31219/osf.io/esvb7.
] Farild, M., Bachtiar, F., Wahyudi, W. & Jannah, R. 2021. Financial Performance Analysis of PT. BNI Syariah Tbk before and during the Covid-19 pandemic. Assets: Journal of Economics, Management and Accounting, 11(1): 88“95.
] Hayati, S. (2017). Manajemen Risiko untuk Bank Perkreditan Rakyat dan Lembaga Keuangan Mikro. Andi.
] Hery. (2015). Analisis Laporan Keuangan. Edisi 1. Center For Academic Publishing Services.
] Hery. (2016). Mengenal dan Memahami Dasar Dasar Laporan Keuangan. PT Grasindo.
] Judge 2021. The Effect of Profitability, Solvency, Audit Opinion and Reputation of Public Accounting Firms on Audit Report Lag (On Manufacturing Companies Listed on the Indonesia Stock Exchange in 2012-2015). Competitive, 3: 21“39.
] Hamdani, H., Wahyuni, N., Amin, A. & Sulfitra, S. 2018. Analysis of Factors Affecting the Financial Performance of Sharia Commercial Banks Listed on the Indonesia Stock Exchange (IDX) (Period 2014-2016). Journal of Emt Kita, 2(2): 62“73.
] Hayati, S. 2019. Learning and Learning Based on Cooperative Learning. Jakarta: Graha Cendikia.
] Kurniawan, R. 2019. Analysis of Liquidity, Solvency and Activities in Controlling Profitability at PT Indomobil Sukses Internasional Tbk, Tbk Listed on the Indonesia Stock Exchange. Journal of Accounting, Sultan Agung College of Economics, 5.
] Kasmir. (2019). Analisis Laporan Keuangan. Edisi Pertama. Cetakan Ke 12. PT Raja Grafindo Persada.
] Lilianti, E. & Anggraini, N. 2017. Financial Performance Analysis of PT. Bank Mandiri (Persero) Tbk. is listed on the Indonesia Stock Exchange. Journal of Media Wahana Ekonomika, 13(4): 46“60.
] Noordiatmoko, D. 2020. Profitability Ratio Analysis as a Tool to Assess Financial Maturity at PT Mayora Indah Tbk, Period 2014 “ 2018. Parameter Journal, 5.
] Nova, I.H. n.d. Financial Performance Analysis of PT. Permodalan Nasional Madani (Persero) Reviewed from Profitability, Liquidity, Solvency, Activities and Investment. Panca Budi Development University Medan.
] Olfimarta & Wibowo 2019. Working capital management and corporate performance in retail trading companies in Indonesia. Journal of Applied Accounting and Taxation, 4: 87“99. Available at https://doi.org/10.30871/jaat.v4i1.1197.
] Pramono, C., Sari, M. M., & Soraya, E. (2022). Analysis Comparisonal of Financial Performance on Basic Chemical Sub Sector Manufacturing Company before and During Pandemic Covid 19 Registered Indonesia Stock Exchange Period 2019-2020. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(2).
] Prihadi & Toto 2020. Financial Statement Analysis. Second, ed. Jakarta: PT Gramedia Pustaka Utama.
] Rambe, I. 2020. Financial Performance Analysis at PT Bank Muamalat Indonesia Tbk. Al-Iqtishad Journal, 16(1): 18“37.
] Rizkiyah, P. n.d. Analysis of Liquidity Ratio and Solvency Ratio on Financial Performance of PT Campina Ice Cream Industri. STIE Mulia Pratama-Bekasi Scientific Journal.
] Roseniati, I., Ernitawati, Y., Zaman, M.B. & Rahmawati, T. 2019. Measuring the Financial Performance of PT BNI (Persero) Tbk Using Financial Ratios. Journal of Accounting and Finance (JACFIN), 1(2): 96“110.
] Rudianto 2019. Intermediate Accounting. Jakarta: Ordinary Publisher.
] Santika, V. 2021. Analysis of Financial Ratios as a Predictor of Financial Distress Conditions in Manufacturing Companies Listed on the IDX in 2014-2018. Atma Jaya University Yogyakarta.
] Sari, M.M., Yanti, E.D. & Doni, R.R. 2023. Financial Literacy Analysis, Financial Management and Needs for Economic Conditions (Case Study of Kwala Sefragile Village Community, Langkat). International Journal of Management, Economic and Accounting, 1(2): 332“348.
] Sari, M. M., Sari, P. B., & Pohan, S. H. (2023). Kinerja Keuangan UMKM: Literasi dan Inklusi Keuangan. Stindo Press.
] Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
] Sujarweni, V. W. (2017). Analisis Laporan Keuangan: Teori, Aplikasi, & Hasil Penelitian. Pustaka Baru Press.
] Sari, M. M., Yanti, E. D., & Doni, R. R. (2023). Financial Literacy Analysis, Financial Management and Needs for Economic Conditions (Case Study of Kwala Sefragile Village Community, Langkat). International Journal of Management, Economic and Accounting, 1(2), 332-348.
] Sari, W. 2021. Financial performance. Medan: UNPRI Press.
] Sasongko, R., Burhanuddin, B. & Widayanti, R. 2019. Ratio Analysis to Measure Performance at PT Bank Mandiri Persero Tbk (2015-2018). Scientific Journal of Edunomika, 3(2): 269“276.
] Serly, N. 2022. Analysis of the Development of Bank Mandiri (Persero) Tbk's Financial Performance 2016 “ 2020. UNTAG Journal.
] Shofwatun, H., Kosasih, K. & Megawati, L. 2021. Financial Performance Analysis Based on Liquidity Ratio and Profitability Ratio at Pt Pos Indonesia (Persero). KRISNA: Accounting Research Review, 13(1): 59“74.
] Sopyan & Perkasa 2019. The effect of debt to equity ratio, return on asset and price earning ratio on stock prices in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2012-2016. Journal of Applied Management Sciences, 1 (2): 97“107. Available at https://doi.org/10.31933/jimt.v1i2.51.
] Trisela, I.P. & Pristiana, U. 2021. Comparative Analysis of the Financial Performance of Islamic Banks with Conventional Banks Listed on the Indonesia Stock Exchange for the 2014-2018 Period. JEM17: Journal of Management Economics, 5(2): 83“106.
] Vira & Wirakusuma 2019. The effect of corporate social responsibility disclosure on company value with good corporate governance as a moderator. Accounting Advisor University Udayana. Available in https://doi.org/https://doi.org/10.24843/EJA.2019.v26.i02.p17.
] Wijaya, R. 2019. Analysis of Return On Assets (ROA) and Return On Equity (ROE) Development to Measure Financial Performance. Journal of Management Science, 9(1): 40“ 51.
] Wirakusuma, D. K. (2016). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Praktek Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana
Downloads
Issue
Section
License
Copyright (c) 2024 Vanessa Putri, Maya Macia Sari

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- 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 acknowledgment 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 acknowledgment 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 (See The Effect of Open Access).
- This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.