Financial Statement Analysis of PT Bank Mandiri (Persero) Tbk.
Keywords:
Bank Financial Performance, BOPO, CAR, LDR, NPL, ROA.Abstract
Banks are financial institutions that play a crucial role in national economies through financial intermediation, credit allocation, and liquidity provision. This study employs a descriptive analytical approach to assess the financial performance and soundness of PT Bank Mandiri (Persero) Tbk. over the 2017–2021 period. The analysis focuses on five key financial ratios: Return on Assets (ROA), Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), and Loan-to-Deposit Ratio (LDR). The results indicate that ROA remained within the healthy category throughout the observation period, despite declining to 1.64% in 2020. NPL remained below the 5% benchmark, while CAR consistently exceeded the minimum standard, reflecting strong capital adequacy. BOPO remained within the healthy range, although operational efficiency weakened in 2020. LDR was classified as unhealthy in 2018 and 2019, but returned to the healthy range in 2020 and 2021. Overall, Bank Mandiri maintained sound financial performance and demonstrated resilience in profitability, credit quality, capital adequacy, operational efficiency, and liquidity management despite external economic pressures, including the COVID-19 pandemic.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
