Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Melakukan Transaksi Akuisisi

Mahmuda, Elok (2017) Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Melakukan Transaksi Akuisisi. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menjelaskan kinerja keuangan PT. Semen Indonesia Tbk serta untuk mengetahui adanya perbedaan tingkat kinerja keuangan PT. Semen Indonesia Tbk sebelum dan sesudah transaksi akuisisi ditinjau dari rasio keuangan. Kinerja keuangan perusahaan diukur menggunakan alat analisis dan evaluasi terhadap laporan keuangan. Alat yang digunakan untuk mengukur kinerja keuangan perusahaan adalah menggunakan rasio keuangan, antara lain: rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas, dan rasio pasar. Jenis penelitian yang digunakan peneliti yaitu penelitian deskriptif dengan menggunakan pendekatan studi kasus. Metode pengumpulan data menggunakan metode dokumentasi, dengan data yang diperoleh dari Bursa Efek Indonesia (BEI) yaitu laporan keuangan tahunan PT. Semen Indonesia Tbk periode tahun 2009-2015. Analisis menggunakan data sekunder yang dilakukan peneliti menunjukkan bahwa kinerja keuangan perusahaan yang diukur berdasarkan rasio aktivitas (rasio perputaran persediaan), rasio solvabilitas (rasio hutang terhadap aktiva dan rasio hutang terhadap ekuitas), rasio nilai pasar (laba per lembar saham) mengalami kenaikan namun perusahaan juga mengalami penurunan kinerja keuangan yang diukur berdasarkan rasio likuiditas (rasio lancar dan rasio cepat), rasio aktivitas (rasio perputaran total aktiva), rasio profitabilitas (margin laba kotor dan margin laba bersih) dibandingkan sebelum perusahaan melakukan transaksi akuisisi. hal ini berarti terdapat perbedaan kinerja keuangan perusahaan yang dilihat dari analisis trend dan uji ANOVA dalam penelitian sebelum dan sesudah terjadinya transaksi akuisisi.

English Abstract

This study aims to explain the financial performance of PT. Semen Indonesia Tbk as well as to know the difference of financial performance level of PT. Cement Indonesia Tbk before and after the acquisition transaction in terms of financial ratios. The company's financial performance is measured using analysis and evaluation tools to the financial statements. The tool used to measure the company's financial performance is to use financial ratios, among others: liquidity ratios, activity ratios, solvency ratios, profitability ratios, and market ratios. The type of research used by researchers is descriptive research using case study approach. Methods of data collection using documentation method, with data obtained from Indonesia Stock Exchange (BEI) is the annual financial statements of PT. Cement Indonesia Tbk period of 2009-2015. Analysis using secondary data conducted by researcher indicate that company's financial performance measured by activity ratio (inventory turnover ratio), solvency ratio (ratio of debt to asset and debt to equity ratio), ratio of market value (earnings per share) increase but firm Also decreased financial performance as measured by liquidity ratio (current ratio and quick ratio), activity ratio (total asset turnover ratio), profitability ratio (gross profit margin and net profit margin) compared to before the company conducted the acquisition transaction. This means there are differences in corporate financial performance seen from trend analysis and Levene’s test in research before and after the acquisition transaction.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2017/301/051705878
Uncontrolled Keywords: Kinerja Keuangan, Akuisisi, Rasio Keuangan
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.04 Management of enterprises of specific forms
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Yusuf Dwi N.
Date Deposited: 14 Aug 2017 01:51
Last Modified: 04 Nov 2021 02:18
URI: http://repository.ub.ac.id/id/eprint/1234
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