Comparison Of Return On Assets, Return On Equity, And Loan To Deposit Ratio In Banking Before And After Mergers And Acquisitions

Fani Puspita Sari (Accounting Study Program, Faculty of Economics, Lamongan Islamic University)
Rivatul Ridho Elvierayani (Management Study Program, Faculty of Economics, Lamongan Islamic University)
Abidah Dwi Rahmi Satiti (Accounting Study Program, Faculty of Economics, Lamongan Islamic University)

Jurnal Scientia
Vol. 13 No. 02 (2024): Education and Sosial science, March - May 2024

Aims to determine empirically whether there are differences in bank financial performance before and aftermergers and acuisitions using return on assets (ROA), return on equity (ROE) and loan to deposit ratio (LDR). This research was conduced on banking companies listed on the IDX that carried out mergers and acquisitions in 2008-2019. This study used quantitative approach method by conducting descriptive statistics and inferential statistics. The hypothesis test in this study uses the Wilcoxon Signed Rank Test as a difference test. The results of this study show that there is no significant difference in return on assets (ROA) and return on equity (ROE) before and after mergers and acquisitons while in loan to deposit ratio (LDR) there are significant differences before and after mergers and acquisition.