Analisis Kinerja Keuangan Dengan Menggunakan Metode Common Size Pada PT. Bank Sumut Kantor Pusat (Periode 2018-2020)

Abstract

This study aims to analyze and evaluate the financial condition of PT. Bank of North Sumatra Head Office in the 2018-2020 period. in this research that is using descriptive research with a quantitative approach to find and get answers to the problems studied by describing the financial performance of PT. Bank Sumut Head Office in 2018-2020 using the Common Size method. The results of the study show that: (1) in terms of the balance sheet for the 2018-2020 period, every year there is an increase when viewed in nominal terms but when analyzed in a common size manner it will look fluctuating in percentage both in current assets, fixed assets (non-current), and total assets. (2) in terms of profit and loss of PT. Bank Sumatra Utara for the 2018-2020 period that the percentage of the year's profit The percentage of the year's profit has increased by 0.84948%. The increase was caused by Non-Operating Expenses. (3) based on the balance sheet report shows a fairly good increase in which in terms of assets has increased which comes from loans extended.