Permatasari, Diwa Ayu (2019) Analisis Rasio Keuangan untuk Menilai Kinerja keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering (IPO). (Studi pada Perusahaan yang Listing di Bursa Efek Indonesia Periode 2015). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menjelaskan perbedaan kinerja keuangan perusahaan sebelum dan sesudah initial public offering di Bursa Efek Indonesia dilihat dari current ratio, debt ratio, debt to equity ratio, return on investment, return on equity, dan total asset turn over. Pengambilan sampel penelitian menggunakan metode purposive sampling terhadap perusahaan yang listing di Bursa Efek Indonesia pada tahun 2015. Perusahaan sampel yang sesuai dengan kriteria yang ditentukan sebanyak 10 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif terhadap data keuangan perusahaan sampel yaitu rasio keuangan periode dua tahun sebelum dan dua tahun sesudah Initial Public Offering, serta analisis statistik inferensial yang terdiri dari uji normalitas dan uji hipotesis. Uji hipotesis yang digunakan pada penelitian ini adalah paired t-test dan wilcoxon signed rank test. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan kinerja keuangan perusahaan sebelum dan sesudah IPO yang diukur dengan menggunakan current ratio (CR), debt ratio (DR), debt to equity ratio (DER), dan return on equity (ROE). Tidak terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan sebelum dan sesudah IPO yang diukur menggunakan rasio keuangan return on investment (ROI) dan total assets turn over (TATO).
English Abstract
This study aims to explain the differences between a company's financial performance before and after the initial public offering on the Indonesia Stock Exchange in terms of the current ratio, debt ratio, debt to equity ratio, return on investment, return on equity, and total asset turn over. Sampling research using a purposive sampling method for companies listed on the Indonesia Stock Exchange in 2015. Sampling companies in accordance with specified criteria are 10 companies. Analysis of the data used in this study is a descriptive statistical analysis of the sample company's financial data, namely the financial ratios of the two years before and two years after the Initial Public Offering, and inferential statistical analysis consisting of normality tests and hypothesis testing. Hypothesis tests used in this study are paired t-test and Wilcoxon signed rank test. The results showed that there were significant differences in the company's financial performance before and after the IPO as measured using the current ratio (CR), debt ratio (DR), debt to equity ratio (DER), and return on equity (ROE). There is no significant difference in the company's financial performance before and after the IPO which is measured using the ratio of financial return on investment (ROI) and total assets turn over (TATO).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/728/051911166 |
| Uncontrolled Keywords: | Initial Public Offering, IPO, Rasio Keuangan, Kinerja Keuangan, BEI-Initial Public Offering, IPO, Financial Ratio, Financial Performance, BEI. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.151 Financial control |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 10 Nov 2020 17:21 |
| Last Modified: | 21 Oct 2021 03:16 |
| URI: | http://repository.ub.ac.id/id/eprint/177117 |
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