Analisis Laporan Keuangan untuk Mengukur Kinerja Keuangan berdasarkan Rasio Profitabilitas pada PT Bank Central Asia Tbk Tahun 2022-2024

Abstract

This study aims to analyze the financial performance of PT Bank Central Asia Tbk (BCA) in 2022 to 2024 through profitability ratios. The data used in this study were obtained from annual reports accessed through the official website of PT Bank Central Asia Tbk. The profitability ratios analyzed include Net Profit Margin (NPM), Gross Profit Margin (GPM), Return on Assets (ROA), and Return on Equity (ROE). The results showed that the profitability performance of PT Bank Central Asia Tbk in the 2022-2024 period as a whole was in the Very Good category in all indicators of profitability ratios (GPM, NPM, ROA, and ROE). Each ratio consistently shows the company's ability to achieve profitability levels that exceed industry standards. Based on the profitability ratio analysis, it can be concluded that PT Bank Central Asia Tbk has excellent financial performance and tends to continue to increase during the 2022-2024 period. The company managed to maintain its operational efficiency, asset management, and equity optimally in creating profits.