ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT. BANK MNC INTERNASIONAL JAKARTA

Abstract

ABSTRAK

Akuisisi merupakan penggabungan usaha dengan cara pengambilalihan atas saham atau aset perusahaan lain dengan tujuan untuk penambahan modal inti. Akuisisi diharapkan dapat meningkatkan kinerja dan memenuhi kriteria standar kecukupan modal yang selanjutnya dapat saling bersinergi untuk tujuan tertentu. Tujuan penelitian untuk mengetahui apakah ada perbedaan  Capital Adequency Ratio (CAR), Beban Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Non Performing Loan (NPL) dan Net Interest Margin (NIM) sebelum dan sesudah akuisisi pada PT. Bank MNC Internasional.. Penelitian dilakukan pada PT. Bank MNC Internasional periode sebelum akuisisi 2011-2014 semester I dan sesudah akuisisi periode 2014 - 2017 semester II. Teknik pengambilan sampel dengan purposive sampling  dan paried sampels t-test digunakan sebagai alat ujinya. Hasil analisis menunjukan bahwa terdapat perbedaan yang signifikan pada kinerja keuangan CAR, NIM dan LDR sebelum dan sesudah akuisisi sedangkan NPL dan BOPO tidak signifikan.

signifikan terhadap profitabilitas.

Kata Kunci :  CAR, NPL, BOPO, NIM, LDR dan Akuisisi

ABSTRACT

Acquisition is a business combination by taking over shares or assets of another company with the aim of adding core capital. Acquisitions are expected to improve performance and meet the criteria for capital adequacy standards which can then work together for specific purposes. The research objective was to determine whether there were differences in the Capital Adequency Ratio (CAR), Operating Income Operating Expenses (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loans (NPL) and Net Interest Margin (NIM) before and after the acquisition at PT . International MNC Bank. Research was conducted at PT. MNC International Bank period before the acquisition of 2011-2014 semester I and after acquisition for the period 2014 - 2017 semester II. The sampling technique with purposive sampling and paried sampels t-test were used as test equipment. The results of the analysis show that there are significant differences in the financial performance of CAR, NIM and LDR before and after acquisition while NPL and BOPO are not significant. significant to profitability.
Keywords : CAR, NPL, BOPO, NIM, LDR and Acquisition