Analisis Perbandingan Kinerja Perusahaan Sebelum Dan Sesudah Merger Dan Akuisisi (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Yang Melakukan Merger Dan Akuisisi Pada Tahun 2014)

Azhari, Citra Ayu (2019) Analisis Perbandingan Kinerja Perusahaan Sebelum Dan Sesudah Merger Dan Akuisisi (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Yang Melakukan Merger Dan Akuisisi Pada Tahun 2014). Sarjana thesis, Universitas Brawijaya.

Abstract

Adanya laju pertumbuhan ekonomi nasional dan internasional menyebabkan semakin bertambahnya jumlah perusahaan yang melakukan aktivitas merger dan akuisisi, salah satu alasan perusahaan melakukan merger dan akuisisi yaitu untuk menaikkan nilai dari perusahaan gabungan atau mencapai sinergi perusahaan. Keberhasilan merger dan akuisisi melihat dari kinerja perusahaannya. Penelitian ini bertujuan untuk (1) mengetahui perbedaan rata-rata Current Ratio (CR) sebelum dan sesudah merger dan akuisisi (2) mengetahui perbedaan rata-rata Total Assets Turn Over (TATO) sebelum dan sesudah merger dan akuisisi (3) mengetahui perbedaan rata-rata Debt Ratio (DR) sebelum dan sesudah merger dan akuisisi (4) mengetahui perbedaan rata-rata Return On Investment (ROI) sebelum dan sesudah merger dan akuisisi (5) mengetahui perbedaan rata-rata Price Earning Ratio (PER) sebelum dan sesudah merger dan akuisisi. Jenis penelitian yang digunakan adalah penelitian komparatif dengan pendekatan deskriptif kuantitatif. Variabel penelitian ini meliputi Current Ratio (CR), Total Assets Turn Over (TATO), Debt Ratio (DR), Return On Investment (ROI), dan Price Earning Ratio (PER). Populasi pada penelitian ini adalah seluruh perusahaan di Bursa Efek Indonesia yang melakukan merger dan akuisisi pada tahun 2014 sebanyak 16 perusahaan. Sampel pada penelitian ini sebanyak 7 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. Total Assets Turn Over (TATO) menunjukkan 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. Return On Investment (ROI) menunjukkan ada perbedaan rata-rata sebelum dan sesudah merger dan akuisisi. Price Earning Ratio (PER) menunjukkan tidak ada perbedaan rata-rata sebelum dan sesudah merger dan akuisisi.

English Abstract

The existence of national and international economic growth rates has led to an increasing number of companies carrying out mergers and acquisitions, one of the reasons companies conduct mergers and acquisitions is to increase the value of jointventure companies or achieve corporate synergy. The success of mergers and acquisitions looks at the performance of the company. 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 Total Assets Turn Over (TATO) before and after mergers and acquisitions (3) identify whether there is a difference in average of Debt Ratio (DR) 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 Price Earning Ratio (PER) before and after mergers and acquisitions. This type of research is comparative research by using quantitative descriptive approach. The variables of this research include Current Ratio (CR), Total Assets Turn Over (TATO), Debt Ratio (DR), Return On Investment (ROI), and Price Earning Ratio (PER). The research’s object is all of the companies in the Indonesia Stock Exchange that conducted mergers and acquisitions in 2014, there are 16 companies. By using purposive sampling, there are 7 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 show that Current Ratio (CR) 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. Debt Ratio (DR) has no differences in average before and after mergers and acquisitions. Return On Investment (ROI) has a differences in average before and after mergers and acquisitions. Price Earning Ratio (PER) has no differences in average before and after mergers and acquisitions

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2019/169/051906116
Uncontrolled Keywords: Current Ratio (CR), Total Assets Turn Over (TATO), Debt Ratio (DR), Return On Investment (ROI), dan Price Earning Ratio (PER), Current Ratio (CR), Total Assets Turn Over (TATO), Debt Ratio (DR), Return On Investment (ROI), dan Price Earning Ratio (PER)
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.16 Reorganization and dissolution of enterprises > 658.162 Mergers
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Nur Cholis
Date Deposited: 04 Nov 2020 02:52
Last Modified: 04 Nov 2020 02:52
URI: http://repository.ub.ac.id/id/eprint/172683
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