<![CDATA[Penelitian ini bertujuan untuk melakukan perbandingan kinerja keuangan BPR Phidectama dengan BPR Irian Sentosa dengan menggunakan rasio likuiditas, solvabilitas dan profitabilitas. Metode analisis yang digunakan adalah teknik statistik independent sample t-test (Uji Beda). Hasil uji statistik independent sample t-test untuk rasio likuiditas yaitu quick ratio, banking ratio, loan to assets ratio dan loan to deposit ratio menunjukkan ada perbedaan kinerja keuangan antara BPR Phidectama dan BPR Irian Sentosa. Rasio solvabilitas menunjukkan ada perbedaan kinerja keuangan antara BPR Phidectama dan BPR Irian Sentosa. Sedangkan dari sisi rasio profitabilitas yaitu return on equity menunjukkan bahwa ada perbedaan kinerja keuangan, selanjutnya net profit margin, return on assets dan rasio BOPO menunjukkan tidak ada perbedaan kinerja keuangan antara BPR Phidectama dan BPR Irian Sentosa.Kata Kunci : likuiditas, solvabilitas, profitabilitas This study aims to compare the financial performance of BPR Phidectama with BPR Irian Sentosa by using the ratio of liquidity, solvency and profitability. The analytical method used is the statistical technique of independent sample t-test (Difference Test). The results of the independent sample t-test statistical test for liquidity ratios, namely quick ratio, banking ratio, loan to assets ratio and loan to deposit ratio, showed that there were differences in financial performance between BPR Phidectama and BPR Irian Sentosa. The solvency ratio shows that there is a difference in financial performance between BPR Phidectama and BPR Irian Sentosa. Meanwhile, in terms of profitability ratios, namely return on equity, it shows that there are differences in financial performance, then net profit margin, return on assets and BOPO ratios show no differences in financial performance between BPR Phidectama and BPR Irian Sentosa.Keywords : liquidity, solvency, profitability]]>
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