s pea 0800998 table of content
DAFTAR ISI
HALAMAN JUDUL
LEMBARAN PENGESAHAN
LEMBAR PERNYATAAN
KATA PENGANTAR ............................................................................................
UCAPAN TERIMA KASIH .................................................................................
ABSTRAK .............................................................................................................
ABSTRACT ............................................................................................................
DAFTAR ISI ..........................................................................................................
DAFTAR TABEL ..................................................................................................
DAFTAR GAMBAR ..............................................................................................
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ii
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v
vi
ix
xi
BAB I PENDAHULUAN
1.1 Latar Belakang .................................................................................................. 1
1.2 Rumusan Masalah .............................................................................................. 9
1.3 Maksud dan Tujuan Penelitian ................................................. .......................... 9
1.4 Kegunaan Penelitian ........................................................................................... 9
1.4.1 Kegunaan Teoritis ..................................................................................... 10
1.4.2 Kegunaan Praktis ...................................................................................... 10
BAB II LANDASAN TEORI
2.1 Laporan Keuangan .............................................................................................
2.1.1 Pengertian Laporan Keuangan .................................................................
2.1.2 Tujuan dan Manfaat Laporan Keuangan .................................................
2.1.3 Unsur-unsur Laporan Keuangan ..............................................................
2.2 Penilaian Kinerja Keuangan ...............................................................................
2.2.1 Pengertian Kinerja dan Penilaian Kinerja Keuangan ...............................
2.2.2 Tujuan Penilaian Kinerja Keuangan .........................................................
2.2.3 Tahap dalam Menganalisisis Kinerja Keuangan .....................................
2.3 Tingkat Kesehatan Perbankan ............................................................................
2.3.1 Analisis CAMELS ...................................................................................
2.3.2 Komponen Masing-Masing Faktor CAMELS .........................................
2.3.2.1 Faktor Permodalan (Capital) .......................................................
2.3.2.2 Faktor Kualitas Aset (Asset) .........................................................
2.3.2.3 Faktor Manajemen (Management) ...............................................
2.3.2.4 Faktor Rentabilitas (Earning) .......................................................
2.3.2.5 Faktor Likuiditas (Liquidity) ........................................................
2.3.2.6 Faktor Sensitivitas terhadap Risiko Pasar ...................................
2.4 Akuisisi….. ........................................................................................................
2.4.1 Pengertian Akuisisi ...................................................................................
2.4.2 Klasifikasi Akuisisi ...................................................................................
Eva Utami,2013
Analisis Perbandingan Kinerja Keuangan Pada Pt Bank Pundi Indonesia Tbk Sebelum Dan Sesudah Akuisisi
Universitas Pendidikan Indonesia | repository.upi.edu
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12
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19
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20
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25
25
29
30
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35
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39
2.4.3 Proses Akuisisi ..........................................................................................
2.4.4 Motivasi dan Tujuan Akuisisi ...................................................................
2.4.5 Manfaat dan Risiko Akuisisi .....................................................................
2.4.6 Faktor Penyebab Keberhasilan dan Kegagalan Akuisisi ..........................
2.5 Penelitian Terdahulu ..........................................................................................
2.6 Kerangka Pemikiran ...........................................................................................
2.7 Pertanyaan Penelitian .........................................................................................
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45
50
52
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58
BAB III METODE PENELITIAN
3.1 Desain Penelitian ...............................................................................................
3.2 Operasionalisasi Variabel ..................................................................................
3.3 Jenis dan Sumber Data .......................................................................................
3.4 Teknik dan Alat Pengumpulan Data .................................................................
3.5 Teknik Analisis Data .........................................................................................
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60
61
62
62
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Gambaran Umum PT Bank Pundi Indonesia Tbk .............................................. 66
4.1.1 Sejarah PT Bank Pundi Indonesia Tbk .................................................... 66
4.1.2 Visi dan Misi PT Bank Pundi Indonesia Tbk .......................................... 68
4.1.3 Produk PT Bank Pundi Indonesia Tbk .................................................... 69
4.1.4 Struktur Organisasi PT Bank Pundi Indonesia Tbk.................................. 72
4.2 Deskripsi Hasil penelitian .................................................................................. 79
4.2.1 Kinerja Keuangan Sebelum Akuisisi ....................................................... 79
4.2.1.1 CAR (Capital Asset Ratio) sebelum akuisisi ............................... 79
4.2.1.2 NPL (Non Performing Loan) sebelum akuisisi ........................... 83
4.2.1.3 ROA (Return on Asset) sebelum akuisisi .................................... 86
4.2.1.4 ROE (Return on Equity) sebelum akuisisi ................................... 89
4.2.1.5 BOPO sebelum akusisi ................................................................ 92
4.2.1.6 LDR (Loan to Deposit Ratio) sebelum akuisisi ........................... 96
4.2.2 Kinerja Keuangan Sesudah Akuisisi ........................................................ 99
4.2.2.1 CAR (Capital Asset Ratio) sesudah akuisisi ............................... 99
4.2.2.2 NPL (Non Performing Loan) sesudah akuisisi ............................ 102
4.2.2.3 ROA (Return on Asset) sesudah akuisisi ..................................... 104
4.2.2.4 ROE (Return on Equity) sesudah akuisisi ................................... 106
4.2.2.5 BOPO sesudah akusisi ................................................................. 108
4.2.2.6 LDR (Loan to Deposit Ratio) sesudah akuisisi ........................... 110
4.3 Pembahasan Hasil Penelitian ............................................................................. 112
4.3.1 Perbandingan CAR sebelum dan sesudah akuisisi ................................... 112
4.3.2 Perbandingan NPL sebelum dan sesudah akuisisi .................................... 116
4.3.3 Perbandingan ROA sebelum dan sesudah akuisisi ................................... 119
4.3.4 Perbandingan ROE sebelum dan sesudah akuisisi ................................... 122
4.3.5 Perbandingan BOPO sebelum dan sesudah akusisi .................................. 125
4.3.6 Perbandingan LDR sebelum dan sesudah akuisisi ................................... 128
4.3.7 Hasil Uji Variabel Kinerja Keuangan Sebelum dan Sesudah Akusisi........ 131
Eva Utami,2013
Analisis Perbandingan Kinerja Keuangan Pada Pt Bank Pundi Indonesia Tbk Sebelum Dan Sesudah Akuisisi
Universitas Pendidikan Indonesia | repository.upi.edu
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ................................................................................................... 132
5.2 Saran…. ......................................................................................................... 133
DAFTAR PUSTAKA ............................................................................................. 135
LAMPIRAN
DAFTAR RIWAYAT HIDUP PENYUSUN
Eva Utami,2013
Analisis Perbandingan Kinerja Keuangan Pada Pt Bank Pundi Indonesia Tbk Sebelum Dan Sesudah Akuisisi
Universitas Pendidikan Indonesia | repository.upi.edu
HALAMAN JUDUL
LEMBARAN PENGESAHAN
LEMBAR PERNYATAAN
KATA PENGANTAR ............................................................................................
UCAPAN TERIMA KASIH .................................................................................
ABSTRAK .............................................................................................................
ABSTRACT ............................................................................................................
DAFTAR ISI ..........................................................................................................
DAFTAR TABEL ..................................................................................................
DAFTAR GAMBAR ..............................................................................................
i
ii
iv
v
vi
ix
xi
BAB I PENDAHULUAN
1.1 Latar Belakang .................................................................................................. 1
1.2 Rumusan Masalah .............................................................................................. 9
1.3 Maksud dan Tujuan Penelitian ................................................. .......................... 9
1.4 Kegunaan Penelitian ........................................................................................... 9
1.4.1 Kegunaan Teoritis ..................................................................................... 10
1.4.2 Kegunaan Praktis ...................................................................................... 10
BAB II LANDASAN TEORI
2.1 Laporan Keuangan .............................................................................................
2.1.1 Pengertian Laporan Keuangan .................................................................
2.1.2 Tujuan dan Manfaat Laporan Keuangan .................................................
2.1.3 Unsur-unsur Laporan Keuangan ..............................................................
2.2 Penilaian Kinerja Keuangan ...............................................................................
2.2.1 Pengertian Kinerja dan Penilaian Kinerja Keuangan ...............................
2.2.2 Tujuan Penilaian Kinerja Keuangan .........................................................
2.2.3 Tahap dalam Menganalisisis Kinerja Keuangan .....................................
2.3 Tingkat Kesehatan Perbankan ............................................................................
2.3.1 Analisis CAMELS ...................................................................................
2.3.2 Komponen Masing-Masing Faktor CAMELS .........................................
2.3.2.1 Faktor Permodalan (Capital) .......................................................
2.3.2.2 Faktor Kualitas Aset (Asset) .........................................................
2.3.2.3 Faktor Manajemen (Management) ...............................................
2.3.2.4 Faktor Rentabilitas (Earning) .......................................................
2.3.2.5 Faktor Likuiditas (Liquidity) ........................................................
2.3.2.6 Faktor Sensitivitas terhadap Risiko Pasar ...................................
2.4 Akuisisi….. ........................................................................................................
2.4.1 Pengertian Akuisisi ...................................................................................
2.4.2 Klasifikasi Akuisisi ...................................................................................
Eva Utami,2013
Analisis Perbandingan Kinerja Keuangan Pada Pt Bank Pundi Indonesia Tbk Sebelum Dan Sesudah Akuisisi
Universitas Pendidikan Indonesia | repository.upi.edu
12
12
14
16
19
19
20
21
22
23
25
25
29
30
30
35
36
37
37
39
2.4.3 Proses Akuisisi ..........................................................................................
2.4.4 Motivasi dan Tujuan Akuisisi ...................................................................
2.4.5 Manfaat dan Risiko Akuisisi .....................................................................
2.4.6 Faktor Penyebab Keberhasilan dan Kegagalan Akuisisi ..........................
2.5 Penelitian Terdahulu ..........................................................................................
2.6 Kerangka Pemikiran ...........................................................................................
2.7 Pertanyaan Penelitian .........................................................................................
42
45
50
52
54
55
58
BAB III METODE PENELITIAN
3.1 Desain Penelitian ...............................................................................................
3.2 Operasionalisasi Variabel ..................................................................................
3.3 Jenis dan Sumber Data .......................................................................................
3.4 Teknik dan Alat Pengumpulan Data .................................................................
3.5 Teknik Analisis Data .........................................................................................
59
60
61
62
62
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Gambaran Umum PT Bank Pundi Indonesia Tbk .............................................. 66
4.1.1 Sejarah PT Bank Pundi Indonesia Tbk .................................................... 66
4.1.2 Visi dan Misi PT Bank Pundi Indonesia Tbk .......................................... 68
4.1.3 Produk PT Bank Pundi Indonesia Tbk .................................................... 69
4.1.4 Struktur Organisasi PT Bank Pundi Indonesia Tbk.................................. 72
4.2 Deskripsi Hasil penelitian .................................................................................. 79
4.2.1 Kinerja Keuangan Sebelum Akuisisi ....................................................... 79
4.2.1.1 CAR (Capital Asset Ratio) sebelum akuisisi ............................... 79
4.2.1.2 NPL (Non Performing Loan) sebelum akuisisi ........................... 83
4.2.1.3 ROA (Return on Asset) sebelum akuisisi .................................... 86
4.2.1.4 ROE (Return on Equity) sebelum akuisisi ................................... 89
4.2.1.5 BOPO sebelum akusisi ................................................................ 92
4.2.1.6 LDR (Loan to Deposit Ratio) sebelum akuisisi ........................... 96
4.2.2 Kinerja Keuangan Sesudah Akuisisi ........................................................ 99
4.2.2.1 CAR (Capital Asset Ratio) sesudah akuisisi ............................... 99
4.2.2.2 NPL (Non Performing Loan) sesudah akuisisi ............................ 102
4.2.2.3 ROA (Return on Asset) sesudah akuisisi ..................................... 104
4.2.2.4 ROE (Return on Equity) sesudah akuisisi ................................... 106
4.2.2.5 BOPO sesudah akusisi ................................................................. 108
4.2.2.6 LDR (Loan to Deposit Ratio) sesudah akuisisi ........................... 110
4.3 Pembahasan Hasil Penelitian ............................................................................. 112
4.3.1 Perbandingan CAR sebelum dan sesudah akuisisi ................................... 112
4.3.2 Perbandingan NPL sebelum dan sesudah akuisisi .................................... 116
4.3.3 Perbandingan ROA sebelum dan sesudah akuisisi ................................... 119
4.3.4 Perbandingan ROE sebelum dan sesudah akuisisi ................................... 122
4.3.5 Perbandingan BOPO sebelum dan sesudah akusisi .................................. 125
4.3.6 Perbandingan LDR sebelum dan sesudah akuisisi ................................... 128
4.3.7 Hasil Uji Variabel Kinerja Keuangan Sebelum dan Sesudah Akusisi........ 131
Eva Utami,2013
Analisis Perbandingan Kinerja Keuangan Pada Pt Bank Pundi Indonesia Tbk Sebelum Dan Sesudah Akuisisi
Universitas Pendidikan Indonesia | repository.upi.edu
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ................................................................................................... 132
5.2 Saran…. ......................................................................................................... 133
DAFTAR PUSTAKA ............................................................................................. 135
LAMPIRAN
DAFTAR RIWAYAT HIDUP PENYUSUN
Eva Utami,2013
Analisis Perbandingan Kinerja Keuangan Pada Pt Bank Pundi Indonesia Tbk Sebelum Dan Sesudah Akuisisi
Universitas Pendidikan Indonesia | repository.upi.edu