ANALISIS RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN TERHADAP ASSET DAN EQUITY PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK PERIODE 2012 - 2015

Abstract

The problem of the research is how much debt guaranteed by PT Bank Rakyat Indonesia (Persero) Tbk and how the ability of PT Bank Rakyat Indonesia (Persero) Tbk in paying its debts to assets and equity by comparing the average company. Therefore, the objectives are to determine howmuch debt guaranteed by PT Bank Rakyat Indonesia (Persero) Tbk and to determine the ability of PT Bank Rakyat Indonesia (Persero) Tbk in paying its debts to assets and equity by comparing the average company.The results of this study using the analysis of the solvency of the debt to asset ratio and debt-to-equity ratio, it isindicate that aspects of the debt of PT Bank Rakyat Indonesia (Persero) Tbkin fact from 2012 until 2015 increased, therefore PT Bank Rakyat Indonesia (Persero) Tbk has sufficient assets to cover its debts. Then, from the aspect of equity as measured by debt to equity ratioit was not sufficient to cover the entire debts.The result of the research report and related financial statements with the analysis of the solvency ratio, it known that over the last 4 years (years 2012-2015) indicate that the financial report were achieved PT Bank Rakyat Indonesia (Persero) Tbk with a debt to asset ratio is at a good rating while debt to equity ratio is at less good predicate.