ABSTRACT. Keywords: Financial Statement, Profitability Ratio, Solvency Ratio and Liquidity Ratio. viii. Universitas Kristen Maranatha

ABSTRACT

This study uses analysis of financial ratio to assess the financial statement of a bank. The sample of this study is PT Bank Central Asia, Tbk. The researcher uses the financial statement of 2007-2010 periods. The researcher uses three kinds of financial ratio analysis to describe the financial condition of a bank. Those are liquidity ratio, solvency ratio and profitability ratio. The liquidity ratio, which is used, consists of: Quick Ratio, Banking Ratio, Asset to Loan Ratio, Loan to Deposit Ratio, and Investing Policy Ratio. The solvency ratio, which is used, consists of: Primary Ratio, Capital Adequacy Ratio, Capital Ratio, and Risk Asset Ratio. The profitability ratio, which is used, consists of: Gross Profit Margin, Net Profit Margin, Return on Equity Capital, Return on Total Asset, Gross Yield on Total Assets, Net Income in Total Assets, Asset Utilization, Interest Expense Ratio, Rate Return on Loans, and Interest Margin on Loans. Overall, the analysis result shows the increase of the financial performance of PT Bank Central Asia Tbk in 2007 – 2010 periods. It is shown by increase of third parties funds, assets, total equity and net income statement stated on the financial statement of the PT Bank Central Asia, Tbk. The suggestion from the researcher is the limitation of study on empirical studies. For other researchers who are interested in the issue of financial performance should analyze it more detailed by analyzing the company management to obtain its maximum result, to as to the company to analyze its own management and financial performance.

Keywords: Financial Statement, Profitability Ratio, Solvency Ratio and Liquidity Ratio.

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ABSTRAK

Pada penelitian ini, memiliki tujuan untuk menganalisis laporan keuangan bank dengan menggunakan analisis rasio keuangan bank. Objek penelitian ini adalah PT. Bank Central Asia, Tbk berdasarkan laporan keuangan bank tahun 2007 sampai dengan tahun 2010. Analisis rasio keuangan bank yang digunakan adalah rasio likuiditas, rasio solvabilitas dan rasio rentabilitas. Ketiga jenis rasio ini berguna untuk menggambarkan keadaaan keuangan suatu bank. Rasio likuiditas yang digunakan antara lain terdiri dari : Quick Ratio, Banking Ratio, Asset to Loan Ratio, Loan to Deposit Ratio, dan Investing Policy Ratio. Rasio solvabilitas yang digunakan terdiri dari : Primary Ratio, Capital Adequacy Ratio, Capital Ratio, dan Risk Asset Ratio. Rasio Rentabilitas yang digunakan terdiri dari : Gross Profit Margin, Net Profit Margin, Return on Equity Capital, Return on Total Asset, Gross Yield on Total Assets, Net Income in Total Assets, Asset Utilization, Interest Expense Ratio, Rate Return on Loans, dan Interest Margin on Loans. Hasil penelitian secara keseluruhan menunjukkan adanya peningkatan pada kinerja keuangan PT Bank Central Asia, Tbk dari tahun 2007 sampai dengan tahun 2010. Hal ini ditunjukkan dengan adanya peningkatan pada dana pihak ketiga, aktiva, total ekuitas, dan laba bersih pada hasil laporan keuangan PT. Bank Central Asia, Tbk. Adapun saran dari penulis yang dapat diberikan adalah penelitian ini hanya terbatas pada kajian empiris tentang analisis kinerja keuangan pada satu bank saja. Bagi peneliti lain yang berminat terhadap permasalahan kinerja keuangan, sebaiknya memperdalam penelitian ini dengan tidak hanya menganalisis pada kinerja keuangannya saja, tetapi juga menganalisis manajemen perusahaan agar mendapatkan hasil yang lebih maksimal dan dapat membantu perusahaan dalam menganalisis kinerjanya baik dalam hal keuangan maupun manajemennya.

Kata-kata kunci : laporan keuangan, rasio keuangan bank, rasio profitabilitas, rasio solvabilitas, rasio rentabilitas

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DAFTAR ISI

Halaman HALAMAN JUDUL...................................................................................................... i LEMBAR PENGESAHAN ........................................................................................... ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI ............................................ iii SURAT PERSYARATAN PENELITIAN .................................................................... iv KATA PENGANTAR ................................................................................................... v ABSTRACT ..................................................................................................................... viii ABSTRAK ..................................................................................................................... ix DAFTAR ISI .................................................................................................................. x DAFTAR GAMBAR ..................................................................................................... xiv DAFTAR TABEL .......................................................................................................... xv DAFTAR LAMPIRAN .................................................................................................. xvii BAB I PENDAHULUAN ............................................................................................. 1 1.1. Latar Belakang................................................................................. 1 1.2. Identifikasi Masalah ........................................................................ 3 1.3. Tujuan Penelitian ............................................................................. 4 1.4. Manfaat penelitian ........................................................................... 5 1.5. Batasan Masalah .............................................................................. 7 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS ..................................................................... 8 2.1. Pengertian Bank............................................................................... 8 2.2. Pentingnya Bank .............................................................................. 10

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2.3. Karakteristik Bank ........................................................................... 10 2.4. Jenis Bank ........................................................................................ 11 2.5. Jasa-Jasa Bank ................................................................................. 14 2.6. Fungsi Bank ..................................................................................... 15 2.7. Asas, Fungsi, dan Tujuan Perbankan Indonesia .............................. 17 2.7.1. Asas ..................................................................................... 17 2.7.2. Fungsi .................................................................................. 17 2.7.3. Tujuan ................................................................................. 17 2.8. Sistem Perbankan ............................................................................ 17 2.9. Sumber Dana Bank .......................................................................... 18 2.9.1. Pengertian Dana .................................................................. 18 2.9.2. Pengertian Dana Bank ......................................................... 19 2.10. Fungsi Sumber Dana Bagi Bank ................................................... 24 2.10.1. Sebagai alat pembayaran kegiatan usahanya .................... 24 2.10.2. Dana berfungsi sebagai sumber likuiditas ........................ 25 2.10.3. Tolak ukur kepercayaan masyarakat terhadap Bank......... 25 2.11. Laporan Keuangan Bank ............................................................... 26 2.11.1. Neraca ............................................................................... 26 2.11.2. Laporan laporan laba rugi ................................................. 27 2.11.3. Komitmen dan Kontijensi ................................................. 27 2.11.4. Perhitungan Kewajiban Modal Minimum......................... 27 2.11.5. Kualitas Aktiva Produktiv dan Informasi Lainnya ........... 28 2.11.6. Transaksi Valuta Asing dan derivatif................................ 28 2.12. Kinerja ........................................................................................... 30 2.12.1. Pengertian Kinerja............................................................. 30 2.12.2. Ukuran Kinerja .................................................................. 31 xi

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2.13. Rasio Keuangan Bank ................................................................... 32 2.13.1. Rasio Likuiditas Bank ....................................................... 32 2.13.2. Rasio Solvabilitas Bank .................................................... 36 2.13.3. Rasio Rentabilitas Bank .................................................... 37 2.14. Keterbatasan Analisis Rasio Keuangan ......................................... 41 2.15. Kerangka Pemikiran ...................................................................... 41 BAB III METODE PENELITIAN................................................................................. 44 3.1. Objek Penelitian .............................................................................. 44 3.2. PT. Bank Central Asia, Tbk ............................................................ 45 3.3. Jenis Penelitian ................................................................................ 50 3.4. Jenis dan Sumber Data .................................................................... 50 3.5. Metode Penelitian ............................................................................ 51 3.6. Teknik Pengumpulan data ............................................................... 51 3.7. Teknik Pengolahan Data.................................................................. 51 BAB IV HASIL PENELITIAN DAN PEMBAHASAN ............................................... 53 4.1. Pembahasan ..................................................................................... 53 4.1.1. Perhitungan Rasio Likuiditas .............................................. 53 4.1.1.1. Perhitungan Quick Ratio......................................... 53 4.1.1.2. Perhitungan Banking Ratio ..................................... 56 4.1.1.3. Perhitungan Assets to Loan Ratio ........................... 59 4.1.1.4. Perhitungan Loan to Deposit Ratio ........................ 61 4.1.1.5. Perhitungan Investing Policy Ratio ........................ 65 4.1.2. Rasio Solvabilitas................................................................ 67 4.1.2.1. Perhitungan Primary Ratio ..................................... 67 4.1.2.2. Perhitungan Capital Adequacy Ratio (CAR).......... 69 4.1.2.3. Perhitungan Capital Ratio ...................................... 72 xii

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4.1.2.4. Perhitungan Risk Assets Ratio ................................ 74 4.1.3. Rasio Rentabilitas ............................................................... 76 4.1.3.1. Perhitungan Gross Profit Margin ........................... 76 4.1.3.2. Perhitungan Net Profit Margin ............................... 79 4.1.3.3. Perhitungan Return on Equity Capital (ROE) ........ 81 4.1.3.4. Return on Total Assets ............................................ 83 4.1.3.4.1. Perhitungan Gross Yield on Total Assets ........ 83 4.1.3.4.2. Perhitungan Net Income Total Assets ............. 85 4.1.3.5. Perhitungan Assets Utilization ................................ 87 4.1.3.6. Perhitungan Interest Expense Ratio ........................ 89 4.1.3.7. Perhitungan

..................... 92

4.1.3.8. Perhitungan

.............. 94

BAB V SIMPULAN DAN SARAN .............................................................................. 97 5.1. Kesimpulan ...................................................................................... 97 5.2. Saran ............................................................................................... 99 DAFTAR PUSTAKA .................................................................................................... 101 LAMPIRAN DAFTAR RIWAYAT HIDUP/CURRICULUM VITAE

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DAFTAR TABEL

Tabel I

Perbedaan Deposito Berjangka dan Sertifikat Deposito ............... 23

Tabel II

Produk dan Jasa PT Bank Central Asia, Tbk ............................... 47

Tabel III

Daftar Pemegang Saham PT Bank Central Asia, Tbk .................. 49

Tabel IV

Hasil Perhitungan Quick Ratio Tahun 2007-2010 ........................ 53

Tabel V

Cash assets PT Bank Central asia, Tbk 2007-2010 ...................... 55

Tabel VI

Hasil Perhitungan Banking Ratio Tahun 2007-2010 .................... 56

Tabel VII

Total Loans PT Bank Central Asia, Tbk Tahun 2007-2010 ......... 57

Tabel VIII

Total Deposit PT Bank Central Asia, Tbk Tahun 2007-2010....... 58

Tabel IX

Hasil Perhitungan Assets to Loan Ratio Tahun 2007-2010 .......... 59

Tabel X

Total Assets PT Bank Central Asia, Tbk Tahun 2007-2010 ......... 61

Tabel XI

Hasil Perhitungan Loan to Deposit Ratio Tahun 2007-2010 ........ 61

Tabel XII

Equity PT Bank Central Asia, Tbk Tahun 2007-2010 .................. 63

Tabel XIII

Hasil Perhitungan Investing Policy Ratio Tahun 2007-2010 ........ 65

Tabel XIV

Securities PT Bank Central Asia, Tbk Tahun 2007-2010 ............. 66

Tabel XV

Hasil Perhitungan Primary Ratio Tahun 2007-2010 .................... 67

Tabel XVI

Hasil Perhitungan Capital Adequacy Ratio (CAR) Tahun 2007-2010 .......................................................................... 69

Tabel XVII

Modal Sendiri PT Bank Central Asia, Tbk Tahun 2007-2010 .......................................................................... 70

Tabel XVIII ATMR PT Bank Central Asia, Tbk Tahun 2007-2010 ................. 72 Tabel XIX

Hasil Perhitungan Capital Ratio Tahun 2007-2010 ...................... 73

Tabel XX

Hasil Perhitungan Risk Assets Ratio Tahun 2007-2010 ................ 75

Tabel XXI

Hasil Perhitungan Gross Profit Margin Tahun 2007-2010 .......... 77 xiv

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Tabel XXII

Operating Expense PT Bank Central Asia, Tbk Tahun 2007-2010 .......................................................................... 78

Tabel XXIII Hasil Perhitungan Net Profit Margin Tahun 2007-2010 .............. 79 Tabel XXIV Net Income PT Bank Central Asia, Tbk Tahun 2007-2010 .......... 81 Tabel XXV

Hasil Perhitungan Return on Equity Capital (ROU) Tahun 2007-2010 ......................................................................... 82

Tabel XXVI Hasil Perhitungan Gross Yield on Total Asset Tahun 2007-2010 .......................................................................... 84 Tabel XXVII Operating Income PT Bank Centra; Asia,Tbk Tahun 2007-2010 .......................................................................... 86 Tabel XXVIII Hasil Perhitungan Net Income Total Assets Tahun 2007-2010 .......................................................................... 86 Tabel XXIX Hasil Perhitungan Tahun 2007-2010 ............................................ 88 Tabel XXX

Nonoperating Income PT Bank Central Asia, Tbk Tahun 2007-2010 .......................................................................... 90

Tabel XXXI Hasil Perhitungan Interest Expense Ratio Tahun 2007-2010 .......................................................................... 91 Tabel XXXII Interest Expense PT Bank Central Asia, Tbk Tahun 2007-2010 .......................................................................... 92 Tabel XXXIII Hasil Perhitungan Rate Return on Loans Tahun 2007-2010 .......................................................................... 93 Tabel XXXIV Interest Income PT Bank Central Asia, Tbk Tahun 2007-2010 .......................................................................... 95 Tabel XXXV Hasil Perhitungan Interest Margin on Loans Tahun 2007-2010 .......................................................................... 96

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DAFTAR GAMBAR

Gambar 1 Fungsi Utama bank............................................................................................. 16 Gambar 2 Kerangka Pemikiran ........................................................................................... 43

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DAFTAR LAMPIRAN

LAMPIRAN A

NERACA KONSOLIDASI PT BANK CENTRAL ASIA, TBK TAHUN 2007-2008

LAMPIRAN B

NERACA PT BANK CENTRAL ASIA, TBK TAHUN 2009-2010

LAMPIRAN C

LAPORAN LABA RUGI KONSOLIDASI PT BANK CENTRAL ASIA, TBK TAHUN 2007-2008

LAMPIRAN D

LAPORAN LABA RUGI KONSOLIDASI PT BANK CENTRAL ASIA, TBK TAHUN 2009-2010

LAMPIRAN E

PERHITUNGAN RASIO KEUNGAN BANK PT BANK CENTRAL ASIA, TBK TAHUN 2007-2010

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