ANALISIS KOMPARATIF TINGKAT KESEHATAN BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) SEBELUM DAN SETELAH AKUISISI DITINJAU DARI KINERJA KEUANGAN BANK DENGAN METODE RGEC
Abstract
Acquisition is always related to the company capital. The result of the acquisition expected is that the bank improves internally and externally especially the bank financial performance.
The change of the bank financial performance before and after the acquisition can be examined through the analysis toward the financial report by using the financial ratio. In this research, the financial ratio analyzed used the approach mechanism with the method of RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital). The objective of the research was investigating the financial performance before and after the acquisition and investigating the bank health of PT BPRS Madina Mandiri Sejahtera based on the financial performance assessment observed from the ratio of NPF, FDR, FAR, ROA, ROE, NOM, BOPO, and CAR. The data used was the secondary data obtained from a three-month financial report published by PT BPRS Madina Mandiri Sejahtera in the second three-month period from 2010 – 2017. The type of the research was descriptive by using quantitative approach. The data analysis method used was descriptive and comparative analysis using two related sample non parameter statistic tool (Wilcoxon test).
The result of the research indicated that zero hypothesis (Ho) was accepted since all variables had the significant value of >0,05. It meant that statistically there was no significant difference on the bank financial performance. However, based on the descriptive analysis, mathematically it indicated that the financial performance of BPRS Madina Mndiri Sejahtera tended to improve and was able to return its condition to normal. Therefore, the bank decision to conduct the acquisition was correct since it saved the company from an emergency situation.