Analisis Perbandingan Kinerja Keuangan Berdasarkan Metode Du Pont System (Studi Kasus Pada Bank BUMN Dan Bank Swasta Nasional Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)

Abstract

This study aims to compare the financial performance of state-owned banks (Bank BUMN) and private national banks listed on the Indonesia Stock Exchange during the 2020-2022 period, using the Du Pont System analysis. The method employed is descriptive quantitative, emphasizing the collection and analysis of numerical data from financial statements to provide a comprehensive overview of the banks' efficiency and profitability. The analysis focuses on key ratios, including Net Profit Margin (NPM), Total Asset Turnover (TATO), Equity Multiplier (EM), Return on Investment (ROI), and Return on Equity (ROE). The findings reveal that private national banks demonstrate strengths in NPM and ROI, reflecting superior operational efficiency and investment management. On the other hand, state-owned banks excel in TATO and EM, while also showing higher consistency in ROE, indicating more effective leverage use and aggressive asset management. This study benefits companies and investors by providing insights into the distinct financial strategies of these two types of banks. By understanding the strengths and weaknesses of each, companies can adopt suitable strategies to enhance competitiveness, and investors can make more informed investment decisions. The results of this study are also expected to serve as a reference for further research focusing on financial performance analysis using the Du Pont System, particularly in the context of Indonesia’s banking industry.