Financial Ratio Analysis to Measure Financial Performance at PT Bank Central Asia Tbk

Aerlangga Aerlangga; Alwi Alwi; Nafisah Nurulrahmatia

doi:10.63922/ijebir.v5i05.6233

Aerlangga Aerlangga Study Program of Management, Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
Alwi Alwi Study Program of Management, Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
Nafisah Nurulrahmatia Study Program of Management, Sekolah Tinggi Ilmu Ekonomi (STIE) Bima

DOI: https://doi.org/10.63922/ijebir.v5i05.6233

Keywords: Financial Performance, Financial Ratios, Debt to Equity Ratio (DER), Return on Assets (ROA), Bank Central Asia

Abstract

This study aims to analyze the financial performance of PT Bank Central Asia Tbk during the 2015-2024 period based on solvency ratios, measured by the Debt to Equity Ratio (DER), and profitability ratios, measured by Return on Assets (ROA). This study uses a descriptive method with a quantitative approach. The data used is secondary data obtained from the annual financial reports of PT Bank Central Asia Tbk. Data analysis was carried out using descriptive statistics and hypothesis testing via the one-sample t-test using IBM SPSS Statistics26. The result show that: (1) The financial performance measured by DER is classified as healty, with an average DER value well below the industry standard limit of 90%, and the hypothesis test yields t-count (32.566) > t-table (1.833) with a significance value of 0.000 (<0.05). (2) The financial performance measured by ROA is classified as less good, with values below the standard of 30%, where the hypothesis test yield │t-count│ (│-269.000│) >t-table (1.833) with a significance value of 0.000 (<0.05). Thus, PT Bank Central Asia Tbk maintains strong solvency and capital structure, but needs to optimize its total assets to improve profitability.

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