ANALISIS KOMPARATIF KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN KONVENSIONAL

DOI: https://doi.org/10.30996/jdab.v9i1.9647

Abstract

Financial ratio analysis is often used in measuring a company's financial performance. The financial ratio analysis that is commonly used is Return On Equity (ROE). Although widely used, the use of financial ratio analysis has drawbacks, namely it does not take into account the cost of capital, making it difficult to know whether a company has succeeded in creating value or not. To overcome this, the concept of Economic Value Added (EVA) was developed which is another method that can be used to measure a company's financial performance by taking into account the cost of capital. This study aims to compare the financial performance of conventional banking companies using ROE and EVA. To reveal the problem in depth, researchers used a quantitative approach and in taking samples using purposive sampling method. The results showed that there were no significant differences between the financial performance of BRI, BNI and Mandiri using ROE and there were significant differences using EVA where BRI yielded the highest scores.

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Author Biography

Deraya Delafega, Universitas 17 Agustus 1945 Surabaya

Financial ratio analysis is often used in measuring a company's financial performance. The financial ratio analysis that is commonly used is Return On Equity (ROE). Although widely used, the use of financial ratio analysis has drawbacks, namely it does not take into account the cost of capital, making it difficult to know whether a company has succeeded in creating value or not. To overcome this, the concept of Economic Value Added (EVA) was developed which is another method that can be used to measure a company's financial performance by taking into account the cost of capital. This study aims to compare the financial performance of conventional banking companies using ROE and EVA. To reveal the problem in depth, researchers used a quantitative approach and in taking samples using purposive sampling method. The results showed that there were no significant differences between the financial performance of BRI, BNI and Mandiri using ROE and there were significant differences using EVA where BRI yielded the highest scores.