ANALISIS FAIRNESS OPINION ATAS TRANSAKSI RENT OFFICE TERAFILIASI ANTARA PT. BANK ICB BUMIPUTERA TBK DAN PT THE NOMAD OFFICES INDONESIA
Main Authors: | , Yuyu Wahyudin, , Dr. Mamduh M. Hanafi,M.B.A. |
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Format: | Thesis NonPeerReviewed |
Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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Subjects: | |
Online Access: |
https://repository.ugm.ac.id/126521/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66747 |
Daftar Isi:
- The objective of the research is to examine the fairness of corporate transactions conducted by PT Bank ICB Bumiputera Tbk related to extension on rent office PT The Nomad Office Indonesia as PT Bank ICB Bumiputera Tbk. and PT The Nomad Office Indonesia is the companies that have affiliate relationships and transactions that occur between the two companies mentioned above are affiliate transactions as stipulated in Bapepam IX.E.1., so that the transaction required a fairness opinion from an independent party. Fairness opinion (fairness opinion) an opinion issued by an independent party related to a plan of certain corporate transactions. From the point of view of the procedure (in the decision-making process), a fairness opinion is an evidence that corporate leaders have been looking for professional advice regarding the financial aspects of corporate transactions plan. While from a legal standpoint fairness opinion provides evidence that corporate leaders have put together a variety of information related to the transaction and have made an evaluation based on a rational business considerations. To obtain a fairness opinion on the conclusion of a corporate transaction if the transaction is fair or not fair is to use two tools of analysis, qualitative analysis and quantitative analysis. Qualitative analysis includes identification and analysis of related party transactions, the reason for the transaction, the procedure adopted to arrive at a decision, the transaction gains and losses and the agreements or conditions contained in the transaction agreements. Quantitative analysis is the analysis or test the reasonableness of the price and value-added test. Term used for quantitative analysis in determining the reasonableness of the price there step process to estimate in advance the value of the transaction object, which is expressed in terms of numbers, then compared to the price (considerations) of the agreed transaction object that is also expressed in numbers. Based on the analysis that had been done, it can be concluded that extension rent office transaction conducted by PT Bank ICB Bumiputera Tbk PT The Nomad Office Indonesia in terms of economic and finance is fair for PT Bank ICB Bumiputera Tbk and minority shareholders Bank ICB Bumiputera Tbk and will benefit its shareholders.