Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2021

Abstract

Assessment of the soundness of a bank is a qualitative assessment of various aspects that affect the condition or performance of a bank through assessing aspects of capital, asset quality, management, earnings, liquidity, and sensitivity to market risk. The assessment of bank health as regulated in the circular previously used the CAMEL (Capital, Asset, Management, Earning, Liquidity) method. Assessment of the soundness of a bank using the CAMEL method includes the factors Capital (capital), Assets (asset quality), Management (management), Earning (rentability), Liquidity (liquidity). The aim of implementing banking operational activities is to obtain high financial performance by looking at the level of banking profitability. The profitability ratio used is Return On Asset s (ROA) because for banks it measures the company's effectiveness in generating profits by utilizing the assets it owns. Ratios that can be used in measuring a bank's financial performance. Where the ratio used to measure operating efficiency can be measured by Operating Expenses and Operating Income (BOPO) used to measure the Bank's Efficiency Level and ability to carry out operational activities. To measure credit, it can be measured by Non-Performance Loans (NPL), which is used to measure the amount of unpaid or uncollectible loans. To measure market risk, it can be measured by Net Interest Margin (NIM), which is used to measure interest income on productive assets. To measure capital, it can be measured by the Capital Adequacy Ratio (CAR). It is used to measure capital capacity and cover losses in credit activities and securities. To measure liquidity, it can be measured by the Loan to Deposit Ratio (LDR). It is used to measure a bank's ability to meet the withdrawal of third party funds by customers using credit or loans provided by the bank.