Analisis Perbandingan Kiirerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi (Studi pada Perusahaan yang 'ferdaftar di Bursa Etbk Indonesia yang Melakukan Merger dan Akuisisi pada Tahun 2013)

Dewi, Yan Rathih Kurnala Sari (2018) Analisis Perbandingan Kiirerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi (Studi pada Perusahaan yang 'ferdaftar di Bursa Etbk Indonesia yang Melakukan Merger dan Akuisisi pada Tahun 2013). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk (1) mengetahui ada tidaknya perbedaan rata-rata Current Ratio (CR) sebelum dan sesudah merger dan akuisisi (2) mengetahui ada tidaknya perbedaan rata-rata Debt Ratio (DR) sebelum dan sesudah merger dan akuisisi (3) mengetahui ada tidaknya perbedaan rata-rata Total Assets Turn Over (TATO) sebelum dan sesudah merger dan akuisisi (4) mengetahui ada tidaknya perbedaan rata-rata Return On Investment (ROI) sebelum dan sesudah merger dan akuisisi (5) mengetahui ada tidaknya perbedaan rata-rata Earnings Per Share (EPS) sebelum dan sesudah merger dan akuisisi. Jenis penelitian yang digunakan adalah penelitian komparatif dengan pendekatan deskriptif kuantitatif. Variabel penelitian meliputi Current Ratio (CR), Debt Ratio (DR), Total Assets Turn Over (TATO), Return On Investment (ROI) dan Earnings Per Share (EPS). Populasi pada penelitian ini adalah seluruh perusahaan di Bursa Efek Indonesia yang melakukan merger dan akuisisi pada tahun 2013 sebanyak 14 perusahaan. Sampel pada penelitian ini sebanyak 5 perusahaan yang diambil dengan menggunakan purposive sampling. Analisis data yang digunakan adalah statistik deskriptif, uji paired sample t test dan uji wilcoxon signed rank test. Hasil penelitian menunjukkan bahwa Current Ratio (CR) menunjukkan tidak ada perbedaan rata-rata sebelum dan sesudah merger dan akuisisi. Debt Ratio (DR) menunjukkan tidak ada perbedaan rata-rata sebelum dan sesudah merger dan akuisisi. Total Assets Turn Over (TATO) menunjukkan ada perbedaan rata-rata sebelum dan sesudah merger dan akuisisi. Return On Investment (ROI) menunjukkan ada perbedaan rata-rata sebelum dan sesudah merger dan akuisisi. Earnings Per Share (EPS) menunjukkan ada perbedaan rata-rata sebelum dan sesudah merger dan akuisisi.

English Abstract

This research aims to (1) identify whether there is a difference in average of Current Ratio (CR) before and after mergers and acquisitions (2) identify whether there is a difference in average of Debt Ratio (DR) before and after mergers and acquisitions (3) identify whether there is a difference in average of Total Assets Turn Over (TATO) before and after mergers and acquisitions (4) identify whether there is a difference in average of Return On Investment (ROI) before and after mergers and acquisitions (5) identify whether there is a difference in average of Earnings Per Share (EPS) before and after mergers and acquisitions. This type of research is comparative research by using quantitative descriptive approach. The variable of this research include Current Ratio (CR), Debt Ratio (DR), Total Assets Turn Over (TATO), Return On Investment (ROI) and Earnings Per Share (EPS). The research’s object is all of the companies in the Indonesian Stock Exchange that conducted mergers and acquisitions in 2013, there are 14 companies. By using purposive sampling, there are 5 companies used as the samples of this research. The analysis data which used in this research are descriptive statistical, paired sample t test and wilcoxon signed rank test. The results of analysis research shows that Current Ratio (CR) has no differences in average before and after mergers and acquisitions. Debt Ratio (DR) has no differences in average before and after mergers and acquisitions. Total Assets Turn Over (TATO) has a differences in average before and after mergers and acquisitions. Return On Investment (ROI) has a differences in average before and after mergers and acquisitions. Earnings Per Share (EPS) has a differences in average before and after mergers and acquisitions.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2018/941/051811027
Uncontrolled Keywords: Current Ratio (CR), Debt Ratio (DR), Total Assets Turn Over (TATO), Return On Investment (ROI) dan Earnings Per Share (EPS).-Current Ratio (CR), Debt Ratio (DR), Total Assets Turn Over (TATO), Return On Investment (ROI) and Earnings Per Share (EPS).
Subjects: 300 Social sciences > 332 Financial economics > 332.6 Investment
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: soegeng sugeng
Date Deposited: 17 Jul 2019 03:39
Last Modified: 17 May 2022 01:23
URI: http://repository.ub.ac.id/id/eprint/165428
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