ANALISIS PERBANDINGAN KINERJA KEUANGAN PT. BANK BTPN SYARIAH TBK. SEBELUM DAN SESUDAH IPO (INITIAL PUBLIC OFFERINGI) DI BURSA EFEK INDONESIA

Fadliyansyah; Isfandayani

doi:10.33558/maslahah.v15i2.10221

Authors

Fadliyansyah Universitas Islam 45
Isfandayani Universitas Islam 45

DOI:

https://doi.org/10.33558/maslahah.v15i2.10221

Keywords:

Initial Public Offering, Financial Ratios, RGEC, Sharia Bank

Abstract

This study aims to determine whether there are significant differences in the financial perfomance of Bank BTPN Syariah before and after going public using the RGEC method, as well as to determine these differences in performance. The data used in this study is secondary data obtained from the published quartely financial reports of Bank BTPN Syariah for the period 2014-2021. While the method used is the comparative method (difference/comparison test), namely the parametric test (paired simples t test) for normally distributed data an the non-parametric test (Wilcoxon sign rank test) for abnormally distributed data. The results in this study indicate that the variabels of non-performing financing (NPF), financing to deposit ratio (FDR), return of assets (ROA), operating cost to income (BOPO), capital adequacy ratio (CAR) have significant differences, because they have sig value. <0,05. While other variabels such as rerturn of equity (ROE) and good corporate governance (GCG) do not have a siginificant difference. The results of this comparison are seen based on descriptive statistics on the ratio of NPF, FDR, and BOPO before the IPO is better than after the IPO. Then the ROA and CAR after the IPO are better than before the IPO. Meanwhile, ROE did not experience a steady change at a good value.

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