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Evaluasi Potensi Risiko Keuangan pada Perusahaan Perbankan Melalui Uji Tuntas Keuangan serta Penyusunan RancanganPedoman Uji Tuntas Keuangan

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Banks in Indonesia is a sector that investors are interested in as M&A target, notably with the support of the Regulatory Body for Bank consolidation. As the ramp-up of Bank M&A, the need to perform FDD becomes significant. However, the absence of standard in performing FDD for banking can hamper the FDD process, especially for the parties with no experience in banking. This thesis provides study concerning ways in identifying, analyzing and evaluating the Bank's main risks through FDD along with the preparation of FDD guidelines. The study was conducted qualitativly using case study at Bank XYZ. The study involved documentation study, interviews and observation on parties engaged in the FDD on Bank. The study result is FDD guidelines focusing on Bank's main financial risks such as loan, foreclosed assets, deposits and employees. Loan risk was evaluated by assessing the loan quality using three pillars analysis that has impact on the allowance for credit losses. Foreclosed assets risk was evaluated by assessing its quality and fair value that has impact on the impairment. Third party funds risk was evaluated using maturity mismatch and LDR. Employees risk lies in the sufficiency of bank severance pay, which is evaluated by referring to the Manpower Act. This guidelines assist FDD implementers in performing FDD by focusing on the Bank’s main financial risks.

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Ketersediaan

Call Number	Location	Available
T 051/21	PSB lt.2 - Karya Akhir	1

Penerbit	Jakarta Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia., 2021
Edisi	-
Subjek	Bank Merger and acquisition Financial due diligence
ISBN/ISSN	-
Klasifikasi	NONE
Deskripsi Fisik	xiii, 169 p. ; diagr. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data