Analisis Rasio Likuiditas dalam Menilai Kinerja Keuangan pada PT. Bank Tabungan Negara, Tbk Tahun 2019 – 2021

Abstract

The liquidity ratio is one of the most important ratios for a bank. A bank can be said to be liquid if it can fulfill payment obligations and other financial commitments at the right time. This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT. Bank Tabungan Negara Tbk. This research uses a quantitative descriptive approach. The data studied is in the form of financial reports at PT. Bank Tabungan Negara Tbk from 2019 - 2021. From the results of calculating the average liquidity ratio, the bank's performance conditions are said to be healthy. This can be seen from the calculation of the Quick Ratio, Banking Ratio, Loan to Deposit Ratio and Loan to Assets Ratio indicators.