PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PEMISAHAN (SPIN-OFF) STUDI KASUS PADA MANDIRI SYARIAH DAN BANK RAKYAT INDONESIA SYARIAH PERIODE 2012-2017

Eka Ratna Sari, Eka (2019) PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PEMISAHAN (SPIN-OFF) STUDI KASUS PADA MANDIRI SYARIAH DAN BANK RAKYAT INDONESIA SYARIAH PERIODE 2012-2017. skripsi thesis, Universitas Batanghari.

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Abstract

The purpose this study are to find out the difference in financial performance of Bank Mandiri Syariah and BRI Syariah before and after spin-off seen from BOPO ratio (operation cost of operating income), to know the difference in financial performance of Bank Mandiri Syariah and BRI Syariah before and after doing a spin-off seen from the ratio of financial to deposit ratio (FDR) and to know the difference in financial performance of Bank Mandiri Syariah and BRI Syariah before and after spin-off seen from the ratio of return on asset (ROA).This research used a multiple linear regression analysis tool used to figure out the direction of the relationship between the independen variable of the dependen variabel. Then, to answer the purpose of this research is used the F-test anf t-test and koefisien determinasi. To obtain the necessary data and information then the collection of data and information is done by field research as a guide used research instrument in the form of Chek list or a list of questions that contains social answer-disclosure items. In this study, researchers used the literature researchers in which this study examines the company's financial statements and the results of this research will later be compared with the relevant theory and previous research ever Done before. Based on the calculations using SPSS version 20, then after doing Spin Off BOPO value decreased by 61.47%, BOPO before spin off is amounting to 127.57%, while BOPO after spin off is 66.10%. After a spin off the value of the FDR decreased by 40.49%. FDR before the spin off was the Sebasar 127.14%, while the FDR after the spin off was at 86.65%. From that data it can be known that the average FDR ratio before the spin off decreased by 40,49% bafter the spin off. ROA after doing a spin off increased by 0.44%. ROA before the spin off was 0.40% Sebasar, while ROA after a spin off was 0.84%. Based on the research, the authors can advise you to maximize the investment to earn revenue, so that ROA will also increase because ROA is one of the ratio of profitability and BOPO issued by the Bank must Used to obtain maximum operating income.

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