Dempo, Bunga Masitha (2018) Analisis Perbandingan Current Ratio, Debt To Equity Ratio, Return On Assets, Return On Equity, Net Profit Margin Dan Earning Per Share Perusahaan Sebelum Dan Sesudah Akuisisi Pada Perusahaan Yang Listing Di Bursa Efek Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah untuk mengetahui perbedaan kinerja keuangan pengakuisisi yang diukur dengan Current Ratio, Debt To Equity Ratio, Return On Asset, Return On Equity, Net Profit Margin dan Earning Per Share antara sebelum dan sesudah akuisisi. Jenis penelitian yang digunakan dalam penelitian adalah komparatif, dengan populasi yang digunakan adalah perusahaan yang listing di Bursa Efek Indonesia antara tahun 2006-2016. Teknik pengambilan sampel menggunakan metode purposive sampling, sehingga didapatkan sampel sebanyak 5 perusahaan yang melakukan aktivitas akuisisi pada periode 2011 pada Bursa Efek Indonesia. Metode analisis data yang digunakan untuk menjawab hipotesis menggunakan uji Paired Sample t-test dan Wilcoxon Signed Rank Test. Berdasarkan hasil analisis dengan uji paired sample t-test semua rasio keuangan tidak menunjukkan adanya perbedaan antara sebelum dan sesudah akuisisi. Selain itu, hasil uji Wilcoxon Signed Rank Test menjelaskan bahwa rasio CR, DER, ROA, dan ROE juga menunjukkan tidak adanya perbedaan yang signifikan antara sebelum dan sesudah perusahaan melakukan akuisisi.
English Abstract
The purpose of this research is to know the difference of acquirer's financial performance as measured by Current Ratio, Debt To Equity Ratio, Return On Asset, Return On Equity, Net Profit Margin and Earning Per Share between before and after acquisition. The type of research used in the study is comparative, with the population used are companies listing on the Indonesia Stock Exchange between 2006-2016. The sampling technique used purposive sampling method, so that got the sample of 5 companies doing the acquisition activity in 2011 period in Indonesia Stock Exchange. Data analysis methods used to answer the hypothesis using Paired Sample t-test and Wilcoxon Signed Rank Test. Based on the results of the analysis with paired sample t-test all financial ratios did not show any difference between before and after the acquisition. In addition, the Wilcoxon Signed Rank Test test results explain that the ratio of CR, DER, ROA, and ROE also shows no significant difference between before and after the company made the acquisition.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/841/051805469 |
| Uncontrolled Keywords: | Kinerja Keuangan, Rasio Keuangan dan Akuisisi, Financial Performance, Financial Ratios, and Acquisitions |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.6 Investment |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Nur Cholis |
| Date Deposited: | 18 Jul 2019 07:11 |
| Last Modified: | 19 Oct 2021 06:24 |
| URI: | http://repository.ub.ac.id/id/eprint/164864 |
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