ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE DU PONT SYSTEM (STUDI KASUS PADA 8 BANK YANG DIAKUISISI OLEH KOREA SELATAN YANG ADA DI INDONESIA PERIODE TAHUN 2018 – 2023)
Keywords:
financial performance, dupont system, net profit margin, total asset turnover, return on investmentAbstract
Research on post-acquisition financial performance is important, as changes in ownership can impact market position, networks, and operational efficiency of banks regarding the financial performance of seven Korean-acquired banks in Indonesia during the period of 2018-2023. The method used is the DuPont system, focusing on three performance indicators: Net Profit Margin
(NPM), Total Asset Turnover (TATO), and Return on Investment (ROI). The population of the study consists of banks listed on the Indonesia Stock Exchange, with samples taken based on criteria of publicly accessible and audited financial reports. The data used is quantitative from annual financial statements. The results of the analysis using descriptive quantitative techniques reveal
the financial performance of each bank. There are significant differences in financial performance among banks, with PT KDB Tifa Finance Tbk showing the best results, while PT Bank KB Bukopin Tbk and PT Bank Oke Indonesia exhibit poor performance. These findings highlight the importance of external risk analysis for a more comprehensive performance evaluation.
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