Alfianto, Aditya (2013) Analisis Laporan Keuangan Sebagai Dasar Penilaian Kinerja Keuangan Pada PT Bank Negara Indonesia 1946 (Persero) Tbk. Sarjana thesis, Universitas Brawijaya.
Abstract
Tingkat kesehatan Bank dapat dinilai dari beberapa indikator dan salah satu indikator utama yang dijadikan dasar penilaian adalah laporan keuangan Bank bersangkutan. Berdasarkan laporan keuangan akan dapat dihitung sejumlah rasio keuangan yang lazim dijadikan dasar penilaian tingkat kesehatan Bank. Hasil analisa laporan keuangan akan membantu mengintrepretasikan berbagai hubungan kunci dan kecenderungan yang dapat memberikan dasar pertimbangan mengenai potensi keberhasilan Bank dimasa mendatang. Manajemen Bank dalam melakukan usahanya dituntut untuk senantiasa menjaga keseimbangan antara pemeliharaan likuiditas yang cukup dengan pencapaian rentabilitas yang wajar serta pemenuhan kebutuhan modal yang memadai sesuai dengan jenis penanamannya. Hal tersebut diperlukan karena dalam operasinya Bank selain melakukan penanaman dalam aktiva produktif seperti: kredit dan surat-surat berharga, juga memberikan komitmen dan jasa-jasa lain Untuk itulah dilakukan analisaguna mengetahui perkembangan keuangan bank melalui penilaian kinerja keuangan. Untuk mengukur kinerja keuangan perusahaan dapat digunakan alat analisis yang disebut Analisa Rasio Keuangan. Teknik analisa data yang digunakan dalam penelitian ini adalah : Metode Lintas Waktu. Obyek penelitian dalam penelitian ini adalah : (1) Laporan Posisi Keuangan mulai tahun 2010 hingga 2012, (2) Laporan laba - rugi Komprehensif mulai tahun 2010 hingga 2012. Data diambil dari publikasi bank pada website resminya. Adapun kriteria obyek penelitian yang termasuk dalam kategori penelitian ini adalah : Bank yang telah melaksanakan RUPS tutup buku tahun 2010-2012 dan mengeluarkan laporan keuangan setiap tahun dengan dasar periode tahun kalender 31 Desember. Berdasarkan hasil pembahasan analisa tentang penilaian kinerja keuangan dengan menggunakan rasio-rasio keuangan pada BNI 46 didapatkan hasil: perhitungan rasio secara keseluruhan dapatdikatakan baik/sehat karena masuk bahkan diata sstandar dnilai yang ditetapkan oleh Bank Indonesia ataupun rata-rata industri perbankan. Akan tetapi dari hasil perhitungan rasio dari tahun-ketahun masih terdapat rasio yang mengalami tren negatif meskipun itu masih dalam tingkat baik.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/219/051305091 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 03 Jun 2013 15:08 |
| Last Modified: | 18 Oct 2021 13:02 |
| URI: | http://repository.ub.ac.id/id/eprint/106632 |
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