PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER SERTA PENILAIAN KONDISI KESEHATAN BANK

Abstract

This research is meant to find out the difference of financial performance at PT. Bank OCBC NISP Tbk before
and after merger. The data is financial statement which consists of balance sheet, profit and loss report in 20072015

periods. In order to analyze bank health, it has been done by using CAMEL (capital, asset, management,
earning, liquidity). The calculation of 6 financial ratios i.e. capital adequacy ratio (CAR), productive assets
quality (KAP), net profit margin (NPM), return on asset (ROA), operating cost of operating revenue (BOPO),
loan to deposit ratio (LDR) there are 3 ratios which experience better enhancement compare to before the merger
i.e. KAP, NPM, ROA. But, the NPM ratio of financial performance of PT. Bank OCBC NISP either before or
after the merger is in unhealthy condition. Meanwhile, other ratios indicate that the bank performance in very
healthy condition.Based on the result of paired sample t-test there are 3 financial ratios show there are differences
i.e. KAP ratio, ROA ratio and LDR ratio. Meanwhile, the 3 ratios are CAR, NPM, BOPO which do not show
any significant difference. Therefore, the financial performance of PT. Bank OCBC NISP shows that there are no
any differences before and after merger.

Keywords: financial performance, CAMEL analysis, merger.