Analisis Dampak Akuisisi Terhadap Tingkat Kesehatan Bank: Studi Kasus pada Bank UOB Buana

Buntari Mardiana Dyah Indryati, Prof. Dr. Slamet Sugiri, MBA.

2012 | Tesis | S2 Magister Manajemen

Seiring dengan peningkatan skala usahanya, bank akan semakin terekspos risiko, sehingga bank harus memiliki modal yang cukup besar. Untuk dapat mencapai tujuan perusahaan yaitu pertumbuhan dan optimalisasi risiko, maka bank harus melakukan keputusan strategis dalam rangka pengembangan usahanya dengan melakukan pertumbuhan dari luar perusahaan (external growth) melalui akuisisi. Penelitian ini bertujuan untuk melakukan analisis terhadap tingkat kesehatan Bank UOB Buana setelah diakuisisi apakah terdapat dampak perbedaan terhadap tingkat kesehatan bank dibandingkan sebelum diakuisisi. Analisis dilakukan dengan melakukan uji Wilcoxon Signed Rank Test. Dimana variabel tingkat kesehatan bank yang akan diteliti disini adalah : Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), BOPO, Net Interest Margin (NIM), Return On Asset (ROA), Return On Equity (ROE), dan Loan to Deposit Ratio (LDR). Hasil uji hipotesis penelitian menunjukkan tingkat kesehatan Bank UOB Buana sesudah akuisisi jika dilihat dari CAR, NPL, Net Interest Margin (NIM), Return On Equity (ROE), dan Loan to Deposit Ratio (LDR) menunjukkan terdapatnya perbedaan dibandingkan dengan sebelum akuisisi. Namun jika dilihat dari BOPO dan Return On Asset (ROA) menunjukkan bahwa tidak terdapat perbedaan dan tidak memberi dampak antara sebelum akuisisi dengan setelah akuisisi.

Along with the increased scale of business, banks will be increasingly exposed to risk, so the bank must have a large enough capital. In order to achieve corporate objectives of growth and optimization of risk, the bank must make a strategic decision to expand its business by doing growth from outside the company (external growth) through acquisitions. This study aims to conduct an analysis of the Bank UOB Buana after being acquired if there are differences in the impact on bank soundness than prior to its acquisition. Analyses were performed by Wilcoxon Signed Rank Test. Where a variable rate bank health that will be examined here are: Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), BOPO, Net Interest Margin (NIM), Return On Asset (ROA), Return On Equity (ROE), and Loan to Deposit Ratio (LDR). Hypothesis test results showed the Bank UOB Buana after the acquisition when viewed from the CAR, NPL, Net Interest Margin (NIM), Return On Equity (ROE), and Loan to Deposit Ratio (LDR) shows there are differences compared with prior acquisitions. However, if viewed from BOPO and Return On Asset (ROA) indicates that there is no difference and no impact between prior acquisition after acquisition.

Kata Kunci : Akuisisi, Tingkat Kesehatan Bank, Wilcoxon Signed Rank Test