Analisis Kinerja Keuangan PT Bank KB Bukopin Tbk Sebelum dan Setelah Diakuisisi

Syabilla Qhotifa Qotrunnada Putri, Ihda Arifin Faiz, S.E., M.Sc.

2025 | Tugas Akhir | D4 Akuntansi Sektor Publik

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Bank KB Bukopin Tbk sebelum dan setelah diakuisisi oleh KB Kookmin Bank pada tahun 2020. Akuisisi tersebut dilakukan sebagai strategi perbaikan kinerja operasional dan kinerja keuangan untuk mengatasi permasalahan keuangan seperti rendahnya modal dan likuiditas bermasalah.

Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan data sekunder berupa laporan keuangan tahunan konsolidasian PT Bank KB Bukopin Tbk periode 2017-2023. Teknik pengumpulan data dilakukan melalui studi literatur dan dokumentasi. Analisis kinerja keuangan dilakukan dengan risiko kredit (Non-Performing Loan) dan tiga indikator rasio keuangan meliputi rasio likuiditas (Loan to Deposit Ratio, Cash Account Saving Account, dan Cash Ratio), rasio profitabilitas (Return on Assets, Return on Equity, dan BOPO), dan rasio solvabilitas (Capital Adequacy Ratio, Debt to Assets Ratio, dan Debt to Equity Ratio).

Hasil dari penelitian ini menunjukkan bahwa kinerja keuangan berdasarkan risiko kredit mengalami penurunan setelah diakuisisi, rasio likuiditas dan profitabilitas mengalami penurunan setelah diakuisisi. Adapun kinerja keuangan berdasarkan solvabilitas mengalami peningkatan setelah diakuisisi. Hal ini menunjukkan bahwa setelah diakuisisi, kemampuan memenuhi jangka panjang perusahaan menjadi lebih baik. Namun, kemampuan memperoleh laba dan memenuhi kewajiban jangka pendek perusahaan mengalami penurunan sehingga perlu diperhatikan dengan melakukan evaluasi, salah satunya dengan mengendalikan beban operasional perusahaan serta mengoptimalkan aset yang dimiliki.

Penelitian ini memberikan gambaran kinerja keuangan perusahaan sebelum dan setelah akuisisi yang dapat dijadikan acuan bagi manajemen dalam mengevaluasi dan pengambilan keputusan strategis. 

The purpose of this research is to analyze the financial performance of PT Bank KB Bukopin Tbk before and after the acquisition by KB Kookmin Bank in 2020. The acquisition was undertaken as a strategic to improve both operational and financial performance in response to financial issues such as inadequate capital and problematic liquidity.

This type of research is descriptive qualitative approach using secondary data in the form of consolidated annual financial statements of PT Bank KB Bukopin Tbk for the period of 2017 to 2023. Data were collected through literature review and documentation techniques. Financial performance was analyzed using credit risk (Non-Performing Loan) and three categories of financial ratios: liquidity ratios (Loan to Deposit Ratio, Current Account Saving Account, and Cash Ratio), profitability ratios (Return on Assets, Return on Equity, and BOPO), and solvency ratios (Capital Adequacy Ratio, Debt to Assets Ratio, and Debt to Equity Ratio).

The results of this study indicate that financial performance based on credit risk decreased after the acquisition, with liquidity and profitability ratios decreased after the acquisition. Meanwhile, financial performance based on solvency ratios showed improvement. This showsthat afterthe acquisition, the company's long-term liabilities has improved. However, the company's ability to earn profits and meet short-term obligations has decreased so it needs to be considered by conducting an evaluation, one of which is by controlling the company's operational expenses and optimizing the assets owned.

This research provides an overview of the company's financial performance before and after the acquisition which can be used as a reference for management in evaluating and making strategic decisions.

Kata Kunci : Akuisisi, Kinerja Keuangan, Rasio Keuangan