Analisis Likuiditas, Provitabilitas, Dan Solvabilitas Pada Pt. Bank Central Asia Persero (Tbk)

Abstract

Financial performance is a key indicator in assessing a company’s effectiveness, particularly in the banking sector which demands stability and efficient financial management. PT Bank Central Asia (Persero) Tbk, as one of the largest private banks in Indonesia, needs to be analyzed to determine the effectiveness of its financial management during the 2018–2022 period. This study aims to evaluate BCA’s financial performance using liquidity, profitability, and solvency ratio analysis. The data used are secondary data in the form of annual financial statements (balance sheet and income statement) from 2018 to 2022, analyzed using a descriptive qualitative method. The results show that BCA’s liquidity ratio is below industry standards, indicating that the company’s ability to meet short-term obligations is not optimal. The profitability ratio, measured by return on investment, is also relatively low, although the profit margin ratio indicates good operational efficiency. Meanwhile, the solvency ratio is above industry standards, meaning the company’s financing relies more on debt than equity. The implication of this study highlights the importance of maintaining a balanced financial structure between equity and debt to ensure long-term financial stability and provides a valuable basis for management in improving operational effectiveness and for investors in making informed investment decisions.