Analisis Rasio ROA (Return on Asset) dan ROE (Return on Equity) pada PT Bank Sumut Periode 2020 – 2022

Abstract

Background : Profit is one of the measurements of operational activities presented in the income statement. Profit can provide and overview of a company’s financial performance.One way to assess financial performance efficiency is by using profitability ratio analysis. The profitability ratios used as indicators to measure financial performance are ROA (Return on Asset) and ROE (Return on Equity). Objective : This research aims to (1)determine the level of ROA (Return on Asset) and ROE (Return on Equity) ratios of PT Bank Sumut for the period 2020-2022, (2)assess the performance of ROA and ROE ratios of PT Bank Sumut with the performance standards set by Bank Indonesia. Method : Financial data to be analyzed were obtained from the financial statements of PT Bank Sumut published on the company’s official website. The data will be processed based on the theories of ROA and ROE, compared with the industry average and the performance standards set by Bank Indonesia. Results : The results of the research show that the Return on Assets of PT Bank Sumut experienced a decrease in 2021 by 0,24% and increased by 0,37% in 2022. The average ROA over these three years is 2%. On the other hand, the Return on Equity also experienced a decrease of 1,07% in 2021 and an increase of 2,83% in 2022. The average ROE over these three years are 17,11%. Conclusion : Based on the financial performance standards set by the Bank Indonesia regulations, the ROA ratio of PT Bank Sumut indicates a very healthy earnings ranking, while the ROE ratio also reflects a very healthy earnings ranking.