Dampak Merger terhadap Profitabilitas, Skala Usaha dan Efisiensi Operasi PT Bank CIMB Niaga, Tbk

Abstract

Merger occurs when two organizations that have similar size unite to build a single business unit. The purpose of this study was to (1) Assessing the level of profitability, business scale and efficiency opersai PT Bank CIMB Niaga Tbk before and after implementing the merger. (2) Assessing the profitability trend projections, business scale and operating efficiency of PT Bank CIMB Niaga Tbk. (3) Assessing differences in the level of profitability, business scale and operating efficiency levels of PT Bank CIMB Niaga Tbk before and after the merger. Based on the analysis of financial statements of Bank CIMB Niaga is known that after the implementation of the merger, the level of profitability that is represented by the return on assets (ROA) and return on equity (ROE), the level of business which is represented by market share, as well as the level of efficiency that is represented by BOPO showed improvement.While based on the results of paired samples t test comparing the financial performance of the 5 years before and 5 years after the merger is obtained results that based on the analysis of hypothesis testing known that the merger of Bank CIMB Niaga made no ill effects but not significant effect for the profitability, business scale and efficiency level