CD Skripsi

Analisis Kinerja Keuangan Perusahaan Sebelum Dan Setelah Akuisisi Pada Perusahaan Sektor Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2017

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ABSTRACT


This research was conducted to determine whether there was a difference in financialperformancebetween the fiveyears beforeand after acquisitionsduring the period 2015-2017. Financial performance was analyzed using financial ratios, including current ratio, quick ratio, debt to assets ratio (DAR), debt to equity ratio (DER), total asset turnover (TATO), return on assets (ROA), return on equity (ROE), net profit margin (NPM), and earnings per share (EPS). This research is a quantitative research. There are 23 populations of companies that carry out acquisitions, with a total sample of 13 companies obtained from the purposive sampling technique, with an observation period of 10 years, so 130 observation data werefound. Data wereobtained from the websiteof the Indonesia Competition Commission (KPPU), financial reports from the Indonesia Stock Exchange or the website of each company. The data analysis technique used SPSS 26, the data were test withthe Wilcoxon signed ranktest and paired samplet-test. Theresults indicate that there are significant differences in financial performance before and after the acquisition, as measured by the quick ratio, DER, and TATO. However, six financial ratios—current ratio, DAR, ROA, ROE, NPM, and EPS—show no significant differences between the periods before and after the acquisition. After the acquisition, the companies have not yet achieved the desired synergies.



Keywords : Acquisition, Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Total Assets Turnover, Return on Assets, Return on Equity, Net Profit Margin, Earnings Per Share

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110932

Penerbit

Pekanbaru : Universitas Riau - FEB - Manajemen., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110932

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

MANAJEMEN

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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