ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER PADA PT BANK OCBC NISP

Abstract

The purpose of this research is to find out how the difference of financial performance in PT Bank
OCBC NISP Tbk beforeand after themergerwith PT Bank OCBC Indonesia. The comparison of ratio
analysis has been done by using several financial ratio which are
liquidity ratio, profitability ratio, and
solvability ratio. Meanwhile, the data analysis technique has been done by using paired sample ttest.There

are 3financial ratios which have experienced enhancement better than before the merger
from calculation of 7 financial ratios i.e. Current Ratio, Net Profit Margin, and Return on Equity.
Meanwhile, 3financial ratios which have experienced decline beforethe mergerisCash Ratio, Debt to
Assets Ratio, Debt to Equity Ratio. Meanwhile, 1 ratio which does experience neither enhancement
nor decline is Return on Assets.Based on the result of the analysis which has been done by using
paired sample t-test, it has been found that there are 2 financial ratios which show significant different
i.e. Cash Ratio and Net Profit Margin. Meanwhile, 5 financial ratios do not have any significant
different i.e.: Current Ratio, Return on Assets, Return on Equity, Debt to Assets Ratio, and Debt to
Equity Ratio.

Keywords: Financial Performance, Analysis of Financial Ratio, and Merger.