Analisis Kinerja Keuangan Sebelum & Sesudah di Akuisis Pada PT BANK CIMB NIAGA

Abstract

The aim of this research is to assess whether there are differences in the financial performance of banking companies before and after the acquisition process at PT Bank Cimb Niaga Tbk. The sampling method used judgment sampling, with PT Bank Cimb Niaga Tbk chosen as the research sample. The data analysis technique uses a paired sample t-test with the SPSS program. The analysis results show that there are 6 financial ratios that are significantly different, including banking ratio, net profit margin, primary ratio, capital adequacy ratio, credit risk ratio, and deposit risk ratio, indicating an increase in financial performance after the acquisition. However, there are 2 financial ratios, namely the quick ratio and return on equity capital, which do not experience significant differences. Overall, the financial performance of PT Bank Cimb Niaga Tbk after the acquisition showed an increase, indicating the effectiveness of the acquisition in improving the company's financial performance. The implications of this research imply that the main motive behind acquisitions is economic, with results that support the achievement of overall acquisition objectives.