Analisis Perbedaan Kinerja Keuangan PT Bank Muamalat Indonesia Tbk Sebelum dan Sesudah Perubahan Pemegang Saham Pengendali

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan BMI sebelum dan sesudah BPKH menjadi pemegang saham pengendali, mengkaji pengaruh perubahan pemegang saham pengendali terhadap kinerja keuangan BMI, dan memberikan rekomendasi untuk mendukung peningkatan kinerja keuangan BMI di masa mendatang. Data dianalisis menggunakan analisis deskriptif kuantitatif, analisis rasio keuangan, analisis uji beda, dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa rasio NPF dan FDR mengalami perubahan kategori. Selain itu, terdapat perbedaan kinerja keuangan secara signifikan pada rasio CAR, NPF, FDR, ROA, dan BOPO. Perubahan pemegang saham pengendali hanya memoderasi pengaruh rasio CAR terhadap rasio FDR. BMI perlu mengoptimalkan pemanfaatan modal, memperkuat monitoring pascapencairan pembiayaan, menetapkan target pertumbuhan pembiayaan, meningkatkan produktivitas aset dan efektivitas pemanfaatan modal, serta mengevaluasi efektivitas aktivitas bisnis secara berkelanjutan.

This study aims to analyze BMI's financial performance before and after BPKH became the controlling shareholder, examine the impact of the change in controlling shareholder on BMI's financial performance, and offering recommendations aimed at enhancing BMI’s financial performance in the future. The data were analyzed using quantitative descriptive analysis, financial ratio analysis, difference tests, and moderated regression analysis. The results indicate that NPF and FDR ratios experienced changes in their performance categories. Furthermore, significant differences in financial performance were found in the CAR, NPF, FDR, ROA, and BOPO ratios. The change in controlling shareholder only moderated the effect of CAR on FDR. BMI needs to optimize the utilization of its capital, strengthen post-disbursement financing monitoring, establish financing growth targets, enhance asset productivity and capital efficiency, and continuously evaluate the effectiveness of its business activities.