ANALISIS PERBANDINGAN RASIO RENTABILITAS ROA, NPM, ROE PADA BANK BUMN PERIODE 2007-2015

Sofyan Marwansyah

Abstract


The bank's financial statements show the financial condition of the bank as a whole. Based on these reports can be calculated a number of financial ratios commonly used as the basis of assessment of the bank and bank performance assessment. Because the study was carried out to measure the performance of the bank through Profitability ratios approach to state-owned banks namely Bank Mandiri, Bank BRI, Bank BNI and Bank BTN. The study was conducted with the aim to determine the financial performance of each bank and to determine whether or not the difference between the average of the ratios were tested on state-owned banks as the research object. The sampling method using purposive sampling method. Then the data were processed using SPSS version 21, the data analysis is done by using One Way ANOVA. The data used is secondary data drawn from the financial statements of state-owned bank which was published in BEI period 2007-2015 .. test result Levene test NPM 0.183 0.086 ROE ROA 0.23 significant values> 0.05 So it can be concluded that the variant of NPM, and ROE three state-owned banks are the same. ANOVA test results of the three banks bumn roa Sig 0.000 <0.05, it can be said that ROA among the three state-owned banks have significant differences while NPM sig value of 0.196> 0.05, it can be said that the value of NPM three state-owned banks do not have a difference significant.

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References


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