Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

Analisis Kinerja Keuangan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019–2023

Syafrida, Meily (Unknown)
Indra Fauzi (Unknown)



Article Info

Publish Date
23 Sep 2025

Abstract

This study analyzes the financial performance of 11 banks listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative approach is applied with secondary data from annual financial reports—collected through www.idx.co.id—and the sample is selected based on purposive sampling. The variables measured are the liquidity ratio (Current Ratio) and solvency (Debt to Equity Ratio). As a result, the average Current Ratio of these banks moved in the range of 1.15–2.01, indicating adequate ability to meet short-term obligations. Meanwhile, the average Debt to Equity Ratio ranged from 0.76–0.89, indicating a relatively healthy bank financing structure. In conclusion, the financial performance of the banking sector during this period was relatively good, although it was weakened, especially during the COVID-19 pandemic. Suggestions are given for bank management to better balance financing sources and internal capital to mitigate liquidity and leverage risks.

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Journal Info

Abbrev

JAAPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi ...