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
Keywords: Merger, Acquisition, Wilcoxon Signed Rank Test

Abstract

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.

Downloads

Download data is not yet available.

References

Dewi, Z.R. (2020). Analisis Perbandingan Kinerja Perusahaan Sebelum dan Sesudah Melakukan Merger atau Akuisisi (Studi Empiris pada Perusahaan Go Public Selain Perbankan dan Lembaga Keuangan yang Terdaftar di BEI Tahun 2014-2018). Skripsi. Lamongan: Universitas Islam Lamongan.
Firdaus, G. R & Dara, S. R (2020). Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Melakukan Akuisisi Dan Merger Pada Perusahaan Non Keuangan. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 2(2), 63 – 74.
Laucereno, S, F. (2022). Daftar Negara yang Diramal Lolos dari Resesi 2023, Indonesia Gimana?. (Online), (https://finance.com/berita-ekonomi-bisnis/d-6349352/daftar-negara-yang-diramal-lolos-resesi-2023-Indonesia-gimana), diakses 7 November 2022.
Nurjanah, P. (2022). Analisa Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger Serta Akuisisi (Studi Pada Perusahaan Subsektor Perbankan Yang Terdaftar Di BEI Periode 2018 – 2020). Skripsi. Bogor: Universitas pakuan.
Putra, T. (2022). Analisis Pengaruh Merger Dan Akuisisi Terhadap Kinerja Keuangan Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2019. Skripsi. Bogor: Universitas Pakuan.
Resmilia, R., Hardiyanto, A, T., & Ilmiyono, A, F. (2019). Pengaruh Merger dan Akuisisi Terhadap kinerja Keuangan Perusahaan Manufaktur Go Public Yang Terdaftar di BEI Periode 2012-2014. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, (5)1.
Richard, Y. F., Awotkay, A. S., Epin, M. N. W., & Kastanya, M. O. (2022). “Impact of Mergers and Acquisitions on Abnormal Returns and Financial Performance of Banks Listed on the Indonesia Stock Exchange”. International Journal of Innovative Science and Research Technology. Volume 7.
Saputri, E.D., & Ellen Rusliati, S.E. (2022). “Analisis Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2020” (Doctoral dissertation, Universitas Pasundan Bandung).
Sudana. I, Dana. (2015). Manajemen Keuangan Perusahaan Teori dan Praktik. Erlangga: PT. Gelora Aksara Pratama.
Sugiyono. (2015). Metode Penelitian : Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. CV. Alfabeta, Bandung.
Suprihatin, N.S. (2022). Komparasi Kinerja Keuangan Sebelum dan Sesudah Merger dan akuisisi Pada Perusahaan Pengakuisisi Di BEI. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 9(1), 126-144.
Theofile, J. (2021). Analisis Perbandingan Kinerja Keuangan Sebelum dan sesudah Proses Merger dan Akuisisi (Studi Empiris Pada Perusahaan Non-Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2010-2018). Skripsi. Yogyakarta: Universitas Atmajaya Yogyakarta.
Published
2024-05-13
How to Cite
Fani Puspita Sari, Rivatul Ridho Elvierayani, & Abidah Dwi Rahmi Satiti. (2024). Comparison Of Return On Assets, Return On Equity, And Loan To Deposit Ratio In Banking Before And After Mergers And Acquisitions . Jurnal Scientia, 13(02), 1938-1944. Retrieved from https://infor.seaninstitute.org/index.php/pendidikan/article/view/2408