: Kebedaraan bank within a State is a must, because the bank has a very important role in the economic system of a country. The better the performance of the bank the better the state's economy. This is because the bank is one of the financial system that serves as a Financial Intermediary, which is an institution that has a role to bring together the owners and users of funds. Therefore, the bank's activities have to walk efiesien macro and microBanking services in general as a provider payment mechanism and an efficient tool for customers. For this, the bank provides cash, savings, and credit cards this is the most important role of banks in economic life. Without the provision of efficient payment instrument, then goods can only be traded by barter that takes time.The financial statements of the banks shows the financial performance of banking that has been achieved at a time. The financial performance can be known through the financial ratios, the liquidity ratio which describes the company's ability to resolve the ability of short-term, the solvency ratio to measure the effectiveness of the bank in achieving its objectives, the profitability ratio for measuring the ability of banks to increase their profits, and the ratio of operational efficiency to measure the efficiency and ability of banks to carry out operations.