Analisis Kinerja Bank Sebelum Dan Sesudah Merger & Akuisisi Dengan Metode Economic Value Added (EVA) Dan Market Value Added (MVA) (Studi Pada Perusahaan Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014)

Akubis: Jurnal Akuntansi dan Bisnis

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Title Analisis Kinerja Bank Sebelum Dan Sesudah Merger & Akuisisi Dengan Metode Economic Value Added (EVA) Dan Market Value Added (MVA) (Studi Pada Perusahaan Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014)
 
Creator Rahardjo, Toto
Amanah Juwa Juwita, Himmiyatul
Wijayanti, Risna
 
Subject merger
acquisition
EVA
MVA
 
Description Merger and acquisition activities can influence financial and after the activities is required. The objective of this is  to  identify and evaluate the financial performance of companies based on EVA and MVA values. This  descriptive research is a study on go-public banking companies listed in the Indonesia Stock Exchange that have carried out merger and acquisition activities during the period of 2011-2014. After selecting the samples, PT Bank Permata Tbk., PT Bank Rakyat Indonesia Tbk., and PT Bank Tabungan Pensiunan Nasional Tbk. are used as the object of  the research. The results  show that positive  and increasing  EVA value can  be achieved by maximizing acquisition of operational profit and reducing capital cost, as shown by PT Bank Rakyat Indonesia Tbk. before and after the acquisition. Positive and increasing MVA value is achieved from the value of equity market that higher than that of deposited equity capital. Positive MVA values are shown by all samples  (PT Bank PermataTbk., Bank Rakyat Indonesia  Tbk., and PT  Bank Tabungan Pensiunan Nasional Tbk.). 
 
Publisher Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang
 
Date 2017-07-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
text
 
Format application/pdf
 
Identifier https://akubis.journalwidyakarya.ac.id/index.php/akubis/article/view/30
10.37832/akubis.v2i01.30
 
Source Akubis: Jurnal Akuntansi dan Bisnis; Vol. 2 No. 01 (2017): AKUBIS: Jurnal Akuntansi dan Bisnis; 9-11
2503-4618
 
Language eng
 
Relation https://akubis.journalwidyakarya.ac.id/index.php/akubis/article/view/30/25
 
Rights Copyright (c) 2017 AKUBIS: Jurnal Akuntansi dan Bisnis
https://creativecommons.org/licenses/by-nc-nd/4.0
 

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