Warahmah, Mawaddatan (2014) ANALISIS KINERJA KEUANGAN PERBANKAN SEBELUM DAN SETELAH MERGER. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT The purpose of this research is to analyse the different of the financial performance before and after the merger of the bank which is listed on the Indonesia Stock Exchange with using CAMELS ratio which are Capital Adequity Ratio (CAR), Non Performing Loan (NPL), Net Profit Margin (NPM), Gross Profit Margin (GPM) dan Net Income on Total Assets (NITA), Return on Assets (ROA), Return on Equity (ROE) dan Net Interest Margin (NIM), Loan to Deposit Rate (LDR), Net Open Position (PDN). The research period is 2002-2012. Study using purposive sampling method in the collection of samples, so we get six merging banks are Permata Bank, Mutiara Bank, Artha Graha International Bank, Windu Kentjana International Bank, CIMB Niaga Bank, and OCBC NISP Bank. The analysis used in the research is even study which the bank use the publication date not the effective date of the merger. It is used financial report two years pre and post merger. Hypothesis was procesed by using non parametrict test different of Two Related Samples Test by the Wilcoxon Test. The result showed that the ratio of two ratio of ten that have significant differences are Capital Adequacy Ratio (CAR), Non Performing Loan (NPL). But CAR, NITA, and ROE are decreased financial performance, while NPL, NPM, GPM, ROE, NIM, LDR, and PDN are increasing financial performance. Keywords: Financial Performance, CAMELS, Banking, Merger. ABSTRAK Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia dengan menggunakan rasio keuangan bank yang mengacu pada rasio CAMELS yaitu Capital Adequity Ratio (CAR), Non Performing Loan (NPL), Net Profit Margin (NPM), Gross Profit Margin (GPM) dan Net Income on Total Assets (NITA), Return on Assets (ROA), Return on Equity (ROE) dan Net Interest Margin (NIM), Loan to Deposit Rate (LDR), Posisi Devisa Netto (PDN). Periode penelitian yang digunakan adalah 2002-2012. Penelitian menggunakan metode Purposive Sampling dalam pengumpulan sampel, sehingga didapatkan enam bank yang melakukan merger yaitu: Bank Permata, Bank Mutiara, Bank Artha Graha Internasional, Bank Windu Kentjana Internasional, Bank CIMB Niaga, dan Bank OCBC NISP. Analisis yang digunakan dalam penelitian ini adalah berupa studi peristiwa dimana menggunakan tanggal publikasi bank yang merger bukan tanggal efektifnya. Data keuangan yang digunakan data keuangan dua tahun sebelum dan dua tahun setelah merger. Pengujian hipotesis yang digunakan adalah uji beda non parametrik Two Related Sample Test dengan uji Wilcoxon. Hasil penelitian menunjukkan bahwa dari sepuluh rasio yang digunakan hanya rasio Capital Adequacy Ratio (CAR), Non Performing Loan (NPL) yang mempunyai perbedaan yang signifikan. Tetapi rasio CAR, NITA, dan ROE mengalami penurunan kinerja keuangan sedangkan rasio NPL, NPM, GPM, ROE, NIM, LDR, dan PDN mengalami peningkatan kinerja keuangan setelah merger. Kata Kunci: Kinerja Keuangan, CAMELS, Perbankan, Merger.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 06 Oct 2016 01:38 |
| Last Modified: | 06 Oct 2016 01:38 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/7349 |
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