Analisis Laporan Keuangan untuk Mengukur Kinerja Keuangan berdasarkan Rasio Profitabilitas pada PT. Bank Mandiri Tbk Periode 2022-2024

Abstract

This study aims to analyze the financial performance of PT Bank Mandiri Tbk during the 2022–2024 period using profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The analysis was conducted to determine how efficiently the company generates profits through its management of revenue, assets, and equity. The method used is descriptive quantitative, utilizing secondary data obtained from the company’s annual financial statements published on the official website and the Indonesia Stock Exchange. Profitability ratios were calculated for each year to assess the financial performance trend over three consecutive years. The results show that the NPM and ROA ratios are categorized as excellent based on industry standards, with average values of 40.7% and 2.52%, respectively. This reflects strong operational efficiency and effective asset management. However, ROE remains in the poor category with an average of 19%, despite a temporary increase in 2023. Overall, PT Bank Mandiri Tbk demonstrates positive financial performance, particularly in operational efficiency and asset utilization. Nevertheless, improvements are still needed in the effective use of equity to optimize returns for shareholders.