ANALISIS LAPORAN KEUANGAN BERDASARKAN LIKUIDITAS PADA PT. BANK PEMBANGUNAN DAERAH SUMATERA BARAT CABANG UTAMA

This study was conducted to determine the level of liquidity in the regional development banks (BPD) western Sumatra main branch in the period December 2013 - December 2015. the purpose of this study was to analyze the financial statement balance in regional development banks (BPD) western Sumatra. This research is a descriptive study using data from the financial statements. analysis using liquidity ratios used to assess the soundness of banks based Quick ratio (QR), banking ratio (BR), and Loan to Deposit Ratio (LDR). The Research shows that the level of bank liquidity seen from the Quick Ratio (QR) regional development banks (BPD) west Sumatra year period from December 2013 - December 2015, including the year 2013 amounted to QR 27.82%, 2014 amounted to 25.56% and 2015 amounted to 29.11% the results are included in the category of healthy. Banking Ratio (BR) in December 2013 by 93.85%, and then in December 2014 amounted to 93.06% and in December 2015 amounted to 94.71%. These results are included in the category of unhealthy because exceed the standard requirements of Bank Indonesia. Loan to Deposit Ratio (LDR) in December 2013 amounted to 83.16%, 81.92% by December 2014 and December 2015 amounted to 82.17%. These results included into the category of healthy.