Analisis Komparasi Kinerja Keuangan PT Bank BTPN. Tbk Sebelum dan Sesudah Merger
Keywords:
Banking; Financial Performance; Liquidity; Merger;Rentability.
Abstract
The purpose of this study is to conduct a comparative test of Bank BTPN Tbk.,financial performance before and after the merger using the Risk-Based Bank Rating approach. The method used is verificative study, carried out by conducting a paired t-test of two samples. This study found that Bank BTPN Tbk. financial performancedeclined after the merger. This is indicated by the increasing LDR, indicating that the bank's liquidity risk becomes greater after the merger. The NIM and ROA ratios were smaller and the BOPO ratio increased after the merger, indicating that Bank BTPN Tbk. ability to generate profits has decreased. The level of bank capital with the CAR indicator also decreased. Based on the results of comparative analysis, it can be proven that there are differences in the financial performance of Bank BTPN between before and after the merger
References
Al’an’am, N. H., & Akbar, F. S. (2021). Analisis Kinerja Keuangan PT.Bank BTPN sebelum dan sesudah Merger Menggunakan CAMEL Non-Management. Senapan, 1(1), 593–600. http://senapan.upnjatim.ac.id/index.php/senapan/article/view/124/76
Amalia, F., & Ika, S. R. I. (2014). Kinerja Bank di Indonesia Setelah Melakukan Merger dan Akuisisi dengan Kepemilikan Asing: Apakah Lebih Baik? Jurnal Bisnis Dan Ekonomi, 5(1), 73–84.
Fatinah, A., Iqbal Fasa, M., Ekonomi dan Bisnis Islam, F., & Raden Intan Lampung, U. (2021). Analisis Kinerja Keuangan, Dampak Merger 3 Bank Syariah Bumn Dan Strategi Bank Syariah Indonesia (Bsi) Dalam Pengembangan Ekonomi Nasional. Jurnal Manajemen Bisnis (JMB), 34(1), 23–33. http://ejournal.stieibbi.ac.id/index.php/jmb
Kashyap, D. C. (2022). Merger and Acquisition in Indian Banking Sector: A Case Study of Bank of Baroda. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3980653
Kurniawan, H. (2015). Analisis Return on Asset ( Roa ) Beberapa Bank Pasca Merger Di Indonesia. Jurnal Ilmiah Widya, 3(2), 73–79.
Marthin, Y., & Ekawati, E. (2022). Kinerja Bank Paska Merger Sebelum dan Saat Pandemi COVID-19 Studi Kasus pada PT Bank BTPN Tbk. Universitas Gadjah Mada.
OJK. (n.d.). Arsitektur Perbankan Indonesia. Ojk.Go.Id. Retrieved July 29, 2022, from https://www.ojk.go.id/id/kanal/perbankan/arsitektur-perbankan-indonesia/Pages/Struktur-Perbankan.aspx
Otoritas Jasa Keuangan Republik Indonesia. (2016). Peraturan OJK No 11. Tentang Penyediaan Modal Minimum Bank Umum, 1–82.
Pandjaitan, F. L., & Wahyudi, S. (2016). Analisis Kinerja Keuangan Pada Bank Cimb Niaga Setelah Dan Sebelum Merger. Diponegoro Journal of Management, 5, 1–15. http://ejournal-s1.undip.ac.id/index.php/dbr
Pradipta, H., & Zaharias, B. (2016). Penaksiran Dampak Merger Dan Akuisisi Terhadap Efisiensi Perbankan, Analisis Sebelum Dan Setelah Merger Dan Akuisisi. Jurnal Ekonomi Dan Pembangunan, 24(2), 85–95.
Putra, I. N. N. A. (2013). Perbedaan Profitabilitas Dan Tingkat Pengawasan Sebelum Dan Sesudah Merger Pada Bank Perkreditan Rakyat. Jurnal Keuangan Dan Perbankan, 17(2), 302–309. https://jurnal.unmer.ac.id/index.php/jkdp/article/view/749
Sai Kishore V, Divya, H., & Madhav, K. V. L. (2021). Analytical Study on the Merger of Bank of Baroda, Vijaya Bank and Dena Bank, on the Back Drop of Their Npas. International Journal of Advanced Research, 9(5), 906–912. https://doi.org/10.21474/ijar01/12922
Sekar, K. R. E. (2021). Tinjauan Tingkat Kesehatan Bank Sebelum dan Sesudah Merger pada PT Bank Tabungan Pensiun Nasional Tbk. Universitas Pembangunan Nasional Veteran Jakarta.
Siregar, E. S., & Sissah, S. (2021). Analisis Dampak Kebijakan Merger Dalam Pengembangan Bank Syariah Di Indonesia. Jurnal Ekonomi Syariah, Akuntansi Dan Perbankan (JESKaPe), 5(1), 16–24. https://doi.org/10.52490/jeskape.v5i1.1136
Tambunan, D., Wahyudi, S., & Muharam, H. (2021). Merger And Innovation To Improve Organization’s Performance In Indonesia To Fight Industrial Revolution 4.0: Case Study Merger Bank BTPN. Jurnal Moneter: Jurnal Akuntansi Dan Keuangan, 8(1), 90–94.
Tarigan, J., Yenewan, S., & Natalia, G. (2016). Merger dan Akuisisi dari Prespektif Strategis dan Kondisi Indonesia (Pendekatan Konsep dan Studi Kasus). In Ekuilibria (1st ed., Vol. 1, Issue 1). Ekuilibria.
Ullah, N., & Seman, J. A. (2021). Merger and Acquisition in Banking Sector : A Review of the Literature. In MPRA Paper (No. 108575; Issue 108575). https://mpra.ub.uni-muenchen.de/108575/
Usmany, L. R., & Badjra, I. B. (2019). Perbedaan Kinerja Keuangan Bank Ocbc Nisp Sebelum Dan Sesudah Merger Di Indonesia. E-Jurnal Manajemen Universitas Udayana, 8(8), 5036. https://doi.org/10.24843/ejmunud.2019.v08.i08.p12
Virgiani, E., Hermawan, D., & Pakpahan, R. (2020). Analisa Kinerja Keuangan PT BTPN Tbk Periode 2015-2019 dengan POJK Nomor 4/POJK.03/2016. Indonesian Journal of Economics and Management, 1(1), 62–71. https://doi.org/10.35313/ijem.v1i1.2418
Wardana, L. K., & Nurita, C. D. (2022). Analisis Komparasi Kinerja Keuangan PT. Bank Syariah Indonesia Sebelum dan Setelah Merger. Jati: Jurnal Akuntansi Terapan Indonesia, 5(1), 77–88. https://doi.org/10.18196/jati.v5i1.13668
Wendha, D. N., & Alteza, M. (2020). Analisis Efisiensi Perbankan Hasil Merger Di Indonesia Dengan Metode Two-Stage Data Envelopment Analysis. Jurnal Ilmu Manajemen, 17(2), 85–97. https://journal.uny.ac.id/index.php/jim/article/view/34778
Amalia, F., & Ika, S. R. I. (2014). Kinerja Bank di Indonesia Setelah Melakukan Merger dan Akuisisi dengan Kepemilikan Asing: Apakah Lebih Baik? Jurnal Bisnis Dan Ekonomi, 5(1), 73–84.
Fatinah, A., Iqbal Fasa, M., Ekonomi dan Bisnis Islam, F., & Raden Intan Lampung, U. (2021). Analisis Kinerja Keuangan, Dampak Merger 3 Bank Syariah Bumn Dan Strategi Bank Syariah Indonesia (Bsi) Dalam Pengembangan Ekonomi Nasional. Jurnal Manajemen Bisnis (JMB), 34(1), 23–33. http://ejournal.stieibbi.ac.id/index.php/jmb
Kashyap, D. C. (2022). Merger and Acquisition in Indian Banking Sector: A Case Study of Bank of Baroda. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3980653
Kurniawan, H. (2015). Analisis Return on Asset ( Roa ) Beberapa Bank Pasca Merger Di Indonesia. Jurnal Ilmiah Widya, 3(2), 73–79.
Marthin, Y., & Ekawati, E. (2022). Kinerja Bank Paska Merger Sebelum dan Saat Pandemi COVID-19 Studi Kasus pada PT Bank BTPN Tbk. Universitas Gadjah Mada.
OJK. (n.d.). Arsitektur Perbankan Indonesia. Ojk.Go.Id. Retrieved July 29, 2022, from https://www.ojk.go.id/id/kanal/perbankan/arsitektur-perbankan-indonesia/Pages/Struktur-Perbankan.aspx
Otoritas Jasa Keuangan Republik Indonesia. (2016). Peraturan OJK No 11. Tentang Penyediaan Modal Minimum Bank Umum, 1–82.
Pandjaitan, F. L., & Wahyudi, S. (2016). Analisis Kinerja Keuangan Pada Bank Cimb Niaga Setelah Dan Sebelum Merger. Diponegoro Journal of Management, 5, 1–15. http://ejournal-s1.undip.ac.id/index.php/dbr
Pradipta, H., & Zaharias, B. (2016). Penaksiran Dampak Merger Dan Akuisisi Terhadap Efisiensi Perbankan, Analisis Sebelum Dan Setelah Merger Dan Akuisisi. Jurnal Ekonomi Dan Pembangunan, 24(2), 85–95.
Putra, I. N. N. A. (2013). Perbedaan Profitabilitas Dan Tingkat Pengawasan Sebelum Dan Sesudah Merger Pada Bank Perkreditan Rakyat. Jurnal Keuangan Dan Perbankan, 17(2), 302–309. https://jurnal.unmer.ac.id/index.php/jkdp/article/view/749
Sai Kishore V, Divya, H., & Madhav, K. V. L. (2021). Analytical Study on the Merger of Bank of Baroda, Vijaya Bank and Dena Bank, on the Back Drop of Their Npas. International Journal of Advanced Research, 9(5), 906–912. https://doi.org/10.21474/ijar01/12922
Sekar, K. R. E. (2021). Tinjauan Tingkat Kesehatan Bank Sebelum dan Sesudah Merger pada PT Bank Tabungan Pensiun Nasional Tbk. Universitas Pembangunan Nasional Veteran Jakarta.
Siregar, E. S., & Sissah, S. (2021). Analisis Dampak Kebijakan Merger Dalam Pengembangan Bank Syariah Di Indonesia. Jurnal Ekonomi Syariah, Akuntansi Dan Perbankan (JESKaPe), 5(1), 16–24. https://doi.org/10.52490/jeskape.v5i1.1136
Tambunan, D., Wahyudi, S., & Muharam, H. (2021). Merger And Innovation To Improve Organization’s Performance In Indonesia To Fight Industrial Revolution 4.0: Case Study Merger Bank BTPN. Jurnal Moneter: Jurnal Akuntansi Dan Keuangan, 8(1), 90–94.
Tarigan, J., Yenewan, S., & Natalia, G. (2016). Merger dan Akuisisi dari Prespektif Strategis dan Kondisi Indonesia (Pendekatan Konsep dan Studi Kasus). In Ekuilibria (1st ed., Vol. 1, Issue 1). Ekuilibria.
Ullah, N., & Seman, J. A. (2021). Merger and Acquisition in Banking Sector : A Review of the Literature. In MPRA Paper (No. 108575; Issue 108575). https://mpra.ub.uni-muenchen.de/108575/
Usmany, L. R., & Badjra, I. B. (2019). Perbedaan Kinerja Keuangan Bank Ocbc Nisp Sebelum Dan Sesudah Merger Di Indonesia. E-Jurnal Manajemen Universitas Udayana, 8(8), 5036. https://doi.org/10.24843/ejmunud.2019.v08.i08.p12
Virgiani, E., Hermawan, D., & Pakpahan, R. (2020). Analisa Kinerja Keuangan PT BTPN Tbk Periode 2015-2019 dengan POJK Nomor 4/POJK.03/2016. Indonesian Journal of Economics and Management, 1(1), 62–71. https://doi.org/10.35313/ijem.v1i1.2418
Wardana, L. K., & Nurita, C. D. (2022). Analisis Komparasi Kinerja Keuangan PT. Bank Syariah Indonesia Sebelum dan Setelah Merger. Jati: Jurnal Akuntansi Terapan Indonesia, 5(1), 77–88. https://doi.org/10.18196/jati.v5i1.13668
Wendha, D. N., & Alteza, M. (2020). Analisis Efisiensi Perbankan Hasil Merger Di Indonesia Dengan Metode Two-Stage Data Envelopment Analysis. Jurnal Ilmu Manajemen, 17(2), 85–97. https://journal.uny.ac.id/index.php/jim/article/view/34778
Published
2023-05-31
How to Cite
Anabella, N., & Intanie dewi, vera. (2023). Analisis Komparasi Kinerja Keuangan PT Bank BTPN. Tbk Sebelum dan Sesudah Merger. Jurnal Manajemen Dan Keuangan, 12(1), 76 - 91. https://doi.org/10.33059/jmk.v12i1.5925
Section
Articles
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
.png)
1.png)
.png)
