Analisis Kinerja Keuangan untuk Menilai Kesehatan PT Pegadaian (Persero) Menggunakan Metode RGEC

Abstract

This study aims to determine the soundness level of PT Pegadaian (Persero) Tbk, using the RGEC (Risk Profile, Good Corporate Govermance, Earnings, Capital) method for the 2017-2021 period. This study uses a quantitative-descriptive analysis method. Pegadaian's health level assessment is carried out using the RGEC method: Risk Profile is measured using the NPL and LDR ratios, Good Corporate Governance (GCG) is measured using the NPM ratio, Earnings (Rentability) is measured using the ROA, ROE, BOPO and Capital ratios (Capital) is measured using the ATTM ratio. The results showed that in the 2017-2021 period, from the risk profile factor analysis using the NPL ratio for 2017-2021, the 2017-2021 NPL ratio was considered very healthy. The LDR ratio for 2017-2021 was considered quite healthy. From the analysis of Good Corporate Governance using the NPM ratio in the 2017-2021 period, it gets a healthy predicate. Meanwhile, the Earnings factor uses the ROA ratio in the 2017-2021 period to get a very healthy predicate, the 2017-2021 ROE ratio results get a fairly healthy predicate, the 2017-2021 Bopo ratio results get a very healthy predicate. And the Capital factor using the ATTM ratio for 2017-20021 gets the title of very healthy. The RGEC aspect of assessing the soundness level of PT Pegadaian (persero) Tbk using the RGEC method during the 2017-2021 period is at composite rating 2 (PK-2) with healthy criteria.