ANALISIS KINERJA KEUANGAN PERBANKAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI

Yulianti, Efrita and Ridwan, Nurazi (2012) ANALISIS KINERJA KEUANGAN PERBANKAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

This study aims to analyze the financial performance before and after mergers and acquisitions in the banking company. Banking financial performance is measured by looking at whether there are differences before and after a merger or acquisition. Bank performance is measured using CAMELS financial ratios namely: Capital Adequacy Ratio (CAR), non- performing loans (NPLs), Net Interest Margin (NIM), Return On Asset (ROA), BOPO, Loan to Deposit Ratio (LDR), and sensitivity to market risk (SMR). Samples in this study consisted of three merger or acquisition banks in 2008, Namely Bank Mandiri with Bank Sinar Harapan Bali, Bank Bukopin with Bank Persyarikatan Indonesia, and Bank Niaga with Bank Lippo. The data in this study is a secondary data from bank financial statements in 2007-2010. Data are analysed using Paired Sample T-test and analyzed using quantitative analysis that is obtained by finding the ratio of the calculation of each factor and component based on the CAMELS method with reference to the Bank Indonesia Regulation No.6/10/PBI/2004 April 12, 2004 regarding the Rating System for Commercial Banks and Bank Indonesia Circular Letter dated May 31, 2004 No.6/23/DPNP concerning the Rating Procedure for Commercial Banks. The results show that the ratio of CAR, LDR, and SMR have significant difference between before and after the merger or acquisition. However, for the NPL ratio, NIM, ROA and BOPO have no significant difference between before and after the merger or acquisition. Suggestion for future research is to increase the ratio or ratios of other uses in CAMELS and also add the sample and lengthen the study period.

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