Open AccessAnalisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT
Author(s) -
Eva Malina Simatupang
Publication year - 2020
Publication title -
jab (jurnal akuntansi barelang)
Language(s) - English
Resource type - Journals
eISSN - 2580-5118
pISSN - 2548-1827
DOI - 10.33884/jab.v4i2.1946
Subject(s) - solvency ratio , solvency , market liquidity , profitability index , financial ratio , business , balance sheet , income statement , financial system , financial statement , accounting , finance , audit
This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.