Analisis Deskriptif Kinerja Keuangan PT Bank Tabungan Negara (Persero) Tbk Berdasarkan NPL, CAR, dan ROA Periode 2015–2024

This study examines the financial performance of PT Bank Tabungan Negara (BTN) Tbk through credit risk, capital adequacy, and profitability during the 2015–2024 period. The topic is important because these indicators reflect the bank’s ability to manage credit quality, maintain capital strength, and generate profits. Background Problems: The research question is how credit risk, capital adequacy, and profitability reflect the financial performance of PT Bank Tabungan Negara (BTN) Tbk during 2015–2024. Novelty: This study provides an integrated assessment of BTN’s financial performance using Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Return on Assets (ROA) over a ten-year observation period. Research Methods: This research uses a descriptive method with a quantitative approach. Secondary data were obtained from PT Bank Tabungan Negara (BTN) Tbk financial reports for 2015–2024. Data were analyzed by calculating NPL, CAR, and ROA and comparing the results with bank soundness standards established by the Financial Services Authority (OJK). Finding/Results: The results show that NPL fluctuated, reaching its highest level of 4.78% in 2019, but remained below the 5% maximum threshold. CAR ranged from 16.997% to 20.34%, consistently exceeding the 8% minimum requirement. ROA also fluctuated, with the highest value of 1.73% in 2016 and the lowest of 0.13% in 2019. Conclusion: Overall, BTN maintained good credit quality and strong capital adequacy, while profitability fluctuated during the observation period. The findings indicate that effective credit risk management and adequate capital are important in maintaining the bank’s financial performance.