ANALISIS KINERJA PT BANK NEGARA INDONESIA (Persero) Tbk MELALUI PENDEKATAN COMMON SIZE dan DU PONT .

Abstract

Bank Negara Indonesia is one of the state-owned banks which is classified as a BUMN. As a government-owned bank, Bank Negara Indonesia should have good performance. Moving on from these reasons, this study aims to analyze the financial performance of PT Bank Negara Indonesia (Persero) Tbk. the 2017-2019 period using the Common Size and Du Pont analysis approach. The data used in this research is secondary data. The data collection technique used is documentation technique, namely financial statements that have been audited and downloaded from www.idx.co.id. Based on the process carried out on the data obtained in the study, it can be concluded that through the Common Size analysis, it is seen that the movement in the cash account tends to increase every year, while current debt has experienced instability during the last 3 years. Meanwhile, through Du Pont's analysis, the average NPM for 3 years is 30.51%. This condition shows that from 2017 to 2019 there was instability. This is because the income and net income obtained are quite large, but the increase in the percentage of income is greater this is due to the large burden borne by the company.