JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN

ANALISIS KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PT. BANK JAGO, Tbk

Ahsan Fathur Rahman (Universitas Bhayangkara Jakarta Raya)
Eri Bukhari (Universitas Bhayangkara Jakarta Raya)
Ery Teguh Prasetyo (Universitas Bhayangkara Jakarta Raya)



Article Info

Publish Date
28 Nov 2022

Abstract

Analysis of financial performance before and after the acquisition is a fundamental step in making investments. This study aims to determine the comparison of the financial performance of PT. Bank Jago Tbk, which is the result of the acquisition of PT. Bank Artos Indonesia. The ratios used include: Return on Assets (ROA), Capital Adequacy Ratio (CAR), Operating Expenses and Operating Income (BOPO), Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) before and after acquisition activities at PT. Bank Jago Tbk. The method in this study uses quantitative methods in data collection and the sample used in this study is the 2017-2021 financial report. This research uses Paired Samples T Test in answering the hypothesis . The results in this study indicate that the variables of Capital Adequacy Ratio (CAR), Operating Expenses and Operating Income (BOPO), Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) show significant differences before and after the acquisition while the Return on Assets variable (ROA) showed no significant difference.

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Journal Info

Abbrev

JIAM

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi dan Manajemen merupakan jurnal ilmiah yang menyajikan hasil karya ilmiah baik secara teori dan empiris dari bidang ilmu Akuntansi dan Manajemen yang mendukung pembangunan nasional ekonomi di Indonesia. Jurnal Ilmiah Akuntansi dan Manajemen menyajikan tulisan-tulisan ilmiah ...