Analisis Kinerja Keuangan Perusahaan Pengakusisi Sebelum Dan Sesudah Merger Akuisisi Yang Terdaftar Di Bursa Efek Indonesia

Navisah, Navisah; Asakdiyah, Salamatun

doi:10.12928/fokus.v3i2.1342

Cited by 3 publications

(3 citation statements)

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“…The research result also proves that there is a significant value of ROE before and after the merger. The results of this study support research conducted by [27]. Based on the bank's soundness assessment matrix, the ROE value has increased.…”

Section: Hypothesis Testingsupporting

confidence: 85%

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Analysis of the Soundness of Government-owned Islamic Banks Before and After a Merger

Oktaviony,

Taufik,

Saputri

2024

KSS

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This paper analyzes the soundness of government-owned Islamic banks before and after a merger. The research variables consist of Risk Profile as measured by Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR), Good Corporate Governance as measured by Net Open Position (NOP), Earnings as measured by Return on Assets (ROA), Return on Equity (ROE) ) and Operational Efficiency Ratio (OER), and Capital as measured by the Capital Adequacy Ratio (CAR). Three government-owned Islamic banks before merger, namely Bank Rakyat Indonesia (BRI) Sharia, Bank Negara Indonesia (BNI) Sharia, Bank Sharia Mandiri (BSM) and one bank after merger namely Bank Sharia Indonesia (BSI) were selected as research objects. The study uses secondary data for the first quarter of 2019 to the third quarter of 2022. The hypothesis was tested with the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The results show that the ratios of NPF, NOP, ROA, ROE, and OER have significant differences before and after the merger. Meanwhile, the ratios of FDR and CAR have no significant difference before and after the merger. This condition indicates that the ability of Islamic banks to manage FDR and CAR is quite good and remain in the soundness category before and after the merger. This study concludes that some of the soundness ratios of government-owned sharia banks are better after the merger. However, there are two ratios that are not significantly different either before or after the merger. The implication of this research is that the ability of the manager of a government-owned Islamic bank in managing the soundness of a bank greatly determines the sustainability of an Islamic bank. For further research, it is suggested to add the timeframe of the research. Keywords: risk profile, good corporate governance, earning, capital, merger, government owned Islamic banks

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Section: Hypothesis Testingsupporting

confidence: 85%

“…There is a significant difference in the ROA variable before and after the merger. This research supports research conducted by [9], [26], [11], [27], and [24]. Based on the bank health assessment, the ROA indicator before and after the merger remains in the healthy category.…”

Section: Hypothesis Testingsupporting

confidence: 81%

Analysis of the Soundness of Government-owned Islamic Banks Before and After a Merger

Oktaviony,

Taufik,

Saputri

2024

KSS

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“…Nilai NPF yang tinggi berpengaruh terhadap kepercayaan deposan. Sejalan dengan hasil penelitian Agustin dan Widhiastuti (2021), Okalesa et al (2014)…”

Section: Kesehatan Bankunclassified

Kesehatan Bank Syariah Indonesia (Bsi) Sebelum Dan Setelah Merger Menggunakan Risk Based Bank Rating

Yuni Rachmawati,

Rifani Akbar Sulbahri,

Sari Yuliawati

2023

Jurnal Ratri

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: The government is also making efforts to advance Islamic banking in Indonesia through the decision to merge three state-owned subsidiaries into one entity, namely Bank Syariah Indonesia. The success of this merger can be seen from the health of the Bank after the merger. However, referring to previous research, not all companies that merge entities show better results than before merging. In this study, BSI's health was assessed using the Risk Based Bank Rating -RBBR risk approach using NPL and LDR ratios, Good Corporate Governance, ROA, NIM and CAR. The research uses secondary data in the form of financial reports and annual reports of Bank Mandiri Syariah, BNI Syariah and BRI Syariah before the merger (2019-2020) and BSI after the merger (2021-2022). Based on calculations and analysis carried out using RBBR, it shows that there has been an increase in the health of BSM, BNIS and BRIS after the merger into BSI in 2021 which can be seen from an increase in the values of NPF, ROA,CGC, NIM and CAR, but with the exception of FDR. Abstrak : Pemerintah turut berupaya dalam kemajuan Bank syariah di Indonesia melalui keputusan penggabungan tiga anak usaha BUMN menjadi satu entitas yaitu Bank Syariah Indonesia. Keberhasilan merger ini dapat dilihat dari kesehatan Bank setelah merger. Namun, merujuk dari penelitian terdahulu, tidak semua perusahaan yang melakukan penggabungan entitas menunjukkan hasil yang lebih baik dari sebelum bergabung. Pada penelitian ini kesehatan BSI dinilai menggunakan pendekatan resiko Risk Based Bank Rating -RBBR dengan menggunakan Rasio NPL dan LDR, Good Corporate Governance, ROA, NIM dan CAR. Penelitian menggunakan data sekunder berupa laporan keuangan dan laporan tahunan Bank Mandiri Syariah, BNI Syariah dan BRI Syariah sebelum merger (tahun 2019-2020) dan BSI setelah merger (tahun 2021-2022). Berdasarkan perhitungan dan analisa yang dilakukan menggunakan RBBR, menunjukkan bahwa terjadi peningkatan kesehatan pada BSM, BNIS dan BRIS setelah merger menjadi BSI di tahun 2021 yang terlihat dari adanya peningkatan nilai rasio NPF, ROA,CGC, NIM dan CAR, namun terkecuali FDR.

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Financial Performance and Corporate Value Post Merger and Acquisition (Study on Manufacturing Industry Issuer in Indonesia)

Ekabiakto

BambangMulyana

2020

Int. J. Eng. Tech. Mgmt. Res.

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This study was aimed to analyze company financial performance before and after merger or acquisition. Financial performance was measured using Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Inventory Turnover (ITO), Operating Profit Margin (OPM), Return on Assets (ROA), Return on Equity (ROE), while corporate value was measured using Price to Book Value (PBV). This study was limited to manufacturing industry issuers which had merged and acquisited between 2003 and 2011. Sample was collected using purposive sampling method and there were 11 companies. Data analysis was statistic parametric analysis using paired sample t-test. Study result found that CR, DER, TATO, ITO, OPM, ROA, ROE, and PBV after merger and acquisition was better than before merger and acquisition, even ROA and ROE showed significant improvement.

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Analisis Kinerja Keuangan Perusahaan Pengakusisi Sebelum Dan Sesudah Merger Akuisisi Yang Terdaftar Di Bursa Efek Indonesia

Cited by 3 publications

References 0 publications

Analysis of the Soundness of Government-owned Islamic Banks Before and After a Merger

Analysis of the Soundness of Government-owned Islamic Banks Before and After a Merger

Kesehatan Bank Syariah Indonesia (Bsi) Sebelum Dan Setelah Merger Menggunakan Risk Based Bank Rating

Financial Performance and Corporate Value Post Merger and Acquisition (Study on Manufacturing Industry Issuer in Indonesia)

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