ANALISIS CAPITAL ADEQUACY RATIO DAN NON-PERFORMING LOAN PADA KINERJA LAPORAN KEUANGAN DI BANK BRI 2020-2024
DOI:
https://doi.org/10.47701/bismak.v6i02.5931Keywords:
Rasio Kecukupan Modal, Kredit Bermasalah, Kinerja Keuangan Bank BRI.Abstract
ABSTRAK
Penelitian ini dilatarbelakangi oleh pentingnya menjaga kinerja keuangan perbankan pada periode pasca-pandemi COVID-19, khususnya terkait kecukupan modal dan risiko kredit. Bank Rakyat Indonesia (BRI) sebagai bank dengan fokus utama pada pembiayaan sektor mikro dan UMKM menghadapi tantangan dalam menjaga stabilitas dan profitabilitas selama masa pemulihan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR) dan Non-Performing Loan (NPL) terhadap kinerja laporan keuangan Bank Rakyat Indonesia (BRI) selama periode 2020–2024. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan analisis rasio keuangan menggunakan data sekunder dari laporan keuangan tahunan BRI. Variabel yang dianalisis meliputi CAR, NPL Gross, dan Net Profit Margin (NPM). Hasil penelitian menunjukkan bahwa kinerja keuangan BRI berada dalam kondisi sangat baik. Rasio NPM menunjukkan tren peningkatan yang mencerminkan efisiensi operasional dan profitabilitas yang kuat. Rasio CAR berada pada tingkat sangat sehat, sementara NPL Gross menunjukkan tren menurun dan berada di bawah batas maksimum OJK. Secara keseluruhan, CAR yang kuat dan NPL yang rendah berkontribusi positif terhadap kinerja keuangan BRI.
ABSTRACT
This study is motivated by the importance of maintaining banking financial performance in the post-COVID-19 pandemic period, particularly in terms of capital adequacy and credit risk. Bank Rakyat Indonesia (BRI), which primarily focuses on micro and MSME financing, faces challenges in maintaining stability and profitability during the economic recovery period. This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) on the financial statement performance of Bank Rakyat Indonesia (BRI) during the 2020–2024 period. The research method used is descriptive quantitative analysis with a financial ratio approach using secondary data obtained from BRI’s annual financial statements. The variables analyzed include CAR, Gross Non-Performing Loans (NPL), and Net Profit Margin (NPM). The results show that BRI’s financial performance remained in very good condition. The Net Profit Margin exhibited an increasing trend, indicating strong operational efficiency and profitability. The Capital Adequacy Ratio remained at a very healthy level, while the Gross NPL ratio showed a declining trend and stayed below the maximum limit set by the Financial Services Authority (OJK). Overall, strong capital adequacy and low non-performing loans contributed positively to BRI’s financial performance.
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