Analisis Kinerja Keuangan PT Bank Rakyat Indonesia (Persero) Tbk Menggunakan Rasio Likuiditas Tahun 2019 – 2021

  • Irfan Achmad Musadat Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia
Keywords: Financial performance, Financial statements, Liquidity Ratios


This research aims to measure the liquidity ratio as an indicator of a company's ability to promptly pay its short-term obligations or debts that are due and to assess whether the company's liquidity level is good or insufficient. The research was conducted through the official website of PT Bank Rakyat Indonesia (Persero) TBK and the Indonesia Stock Exchange by examining financial reports for the financial performance from 2019 to 2021. The research utilized liquidity ratios with data collection methods involving documentation and literature review. The research's subject in the liquidity ratio study is the financial performance of the company. Research variables included liquidity ratios, covering the current ratio, quick ratio, and cash ratio. Data used in the liquidity ratio study are secondary data obtained from the company's financial reports. The data obtained from these financial reports were analyzed using predefined liquidity ratio formulas. The interpretation of the liquidity ratio analysis results is used to assess the company's financial performance and provide information about its ability to meet short-term obligations. The research findings, based on the Cash Ratio and Banking Ratio in the Liquidity Ratio, indicate that the financial performance of PT Bank Rakyat Indonesia (Persero) TBK from 2019 to 2021 is in a liquid state. However, the Quick Ratio experienced a decline in 2020-2021, indicating an unhealthy financial condition.