Analisis Kinerja Keuangan PT. Bank Danamon Indonesia Tbk Pasca Divestasi

Sa'adah, Ana Noris, Dr. Agus Setiawan, M.SOc.Sc.

2008 | Skripsi | S1 Management

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kinerja PT. Bank Danamon Indonesia Tbk pasca divestasi dan melihat apakah indikator ekonomi makro (tingkat inflasi, suku bunga SBI, nilai tukar terhadap dollar AS dan jumlah uang beredar) memiliki pengaruh terhadap kinerja PT. Bank Danamon Indonesia Tbk. Selain itu juga untuk mengetahui bagaiaman kinerja PT. Bank Danamon Indonesia Tbk jika dibandingkan dengan rasio rata-rata industri bank umum swasta nasional. Kinerja diproksikan dengan rasio keuangan CAMEL kemudian dianalisis menggunakan Paired Sample t-Test dan Regresi Linier Berganda. Hasil dari Paired Sample t-Test menunjukkan bahwa rasio CAR, APYD/APAPB/AP, PPAP, ROA, NIM, BO/PO dan LDR berbeda pasca divestasi sedangkan rasio APYD/M dan ROE tidak berbeda. Analisis regresi menunjukkan bahwa tingkat inflasi berpengaruh terhadap rasio CAR, APYD/M, LDR, APYD/AP dan PPAP; jumlah uang beredar berpengaruh terhadap rasio APYD/AP, PPAP CAR, APYD/M, ROA, ROE, NIM dan BOPO; sedangkan nilai tukar terhadap dollar AS berpengaruh terhadap semua rasio yaitu CAR, APYD/AP, APYD/M, APB/AP, PPAP, ROA, ROE, NIM, BO/PO dan LDR. Rasio keuangan PT. Bank Danamon Indonesia Tbk pasca divestasi tahun 2005-2006 lebih tinggi dibandingkan dengan rasio rata-rata industri bank swasta umum nasional. Kata kunci: divestasi, kinerja keuangan, rasio keuangan CAMEL, rasio rata-rata industri

The objective of this research is to know the performance of PT. Bank Danamon Indonesia Tbk post divestment and to see wheter the macroeconomics factors (inflation rate, SBI interest rate, exchange rate of Rupiah to US Dollar and money supply) have influence to PT. Bank Danamon Indonesia Tbk performance. This study also purposed to analyze the performance of PT. Bank Danamon Indonesia Tbk post divestment which compared with average ratios of national private bank industry. The examined factors on this reserach are CAMEL financial ratios. The statistic model used to test on this research are Paired Sample t-Test and Multiple Linear Regression. The Paired Sample t-Test shows that ratios of CAR, APYD/APAPB/AP, PPAP, ROA, NIM, BO/PO and LDR are different before and after the divestment while ratios of APYD/M and ROE did not show any differences. The regression result shows that inflation rate influenced the ratio of CAR, APYD/M, LDR, APYD/AP and PPAP; money supply influenced the ratio of APYD/AP, PPAP CAR, APYD/M, ROA, ROE, NIM and BOPO; while exchange rate of Rupiah to US Dollar influenced all ratios which is CAR, APYD/AP, APYD/M, APB/AP, PPAP, ROA, ROE, NIM, BO/PO and LDR. Financial Ratios of PT. Bank Danamon Indonesia Tbk at 2005 and 2006 higher than the average ratios of national private bank industry. Keywords: divestment, financial performance, CAMEL financial ratio, industry average ratios

Kata Kunci : divestasi, kinerja keuangan, rasio keuangan CAMEL, rasio rata-rata industri