ANALISIS PENGARUH AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN BANK PERMATA TBK YANG TERDAFTAR DI BEI

Abstract

This research aimed to find out the effect of acquisitions on the financial performance of PT. Permata Bank Tbk
before acquisitions in 2006 – 2011 and after acquisitions in 2013 – 2018 which was based on some ratio of
banking financial. While, the research aimed to find out whether there was difference among Loan to Debt Ratio
( LDR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity
(ROE), Capital Adequacy Ratio (CAR) before and after acquisitions. Moreover, based on the data analysis
technique which used Paired Sample t-Test with SPSS 20, it concluded there was insignificant difference from
those five variables of financial performance. Those five variables were LDR, DAR, ROA, ROE before and after
acquisitions. However, there was a significant difference in variable of Capital Adequacy Ratio (CAR). As the
result, there was insignificant difference on financial performance of PT. Permata Bank Tbk before and after
acquisitions.
Keyword: acquisitions, banking financial performance, paired Sample t-test.