ANALISA PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN NON KEUANGAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI PERIODE 2012

SUGIYANTI, DWI AYU (2017) ANALISA PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN NON KEUANGAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI PERIODE 2012. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan perusahaan antara sebelum dan sesudah merger dan akuisisi. Kinerja keuangan diukur dengan menggunakan rasio-rasio keuangan yaitu: Current Ratio (CR), Net Profit Margin (NPM), Total Asset Turnover (TATO), Return On Assets, (ROA), Return On equity (ROE), Debt To Ratio (DR), Debt To Equity Ratio (DER), dan Earning Per Share (EPS). Penelitian ini dilakukan dengan metode kuantitatif, yaitu mengambil data seluruh perusahaan publik yang melakukan merger dan akuisisi di Bursa Efek Indonesia (BEI) dengan rentang waktu antara tahun 2011-2012, dan dianalisis dengan menggunakan paired sample t-test, uji ini untuk menjawab hipotesis. Sinergi diukur dengan membandingkan rasio keuangan perusahaan satu tahun sebelum dan satu tahun sesudah merger dan akuisisi. Hasil dari penelitian ini menunjukkan bahwa pada pengujian secara parsial terhadap lima dari delapan rasio keuangan (CR, DR, TATO, ROE dan EPS) tidak menunjukkan adanya perbedaan yang signifikan setelah merger dan akuisisi. Sedangkan tiga rasio keuangan yaitu DER, NPM, ROA menunjukan adanya perbedaan yang signifikan pada setelah merger dan akuisisi.This research aims to analyze the difference on firm performance before and after mergers and acquisitions on target firms. Corporate performance is measured by using financial ratio: Current Ratio (CR), Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On investment (ROI), Return On Equity (ROE), Debt to Ratio (DR), Debt to Equity Ratio (DER), and Earning Per Share (EPS). Quantitative method is used in this research, take the data of public company which had conducted mergers and acquisitions and announce its activity in the period 2011-2012, and analyzed using the paired sample t-test, the test is to answer the hypothesis. Synergies were measured by comparing the company’s financial ratio one years before and one years after the mergers and acquisitions. The results from this research indicated that the partial study in five of the seven financial ratio (CR, DR, TATO, ROE dan EPS) not show the significant difference after merger and acquisitions. While three financial ratio that DER, NPM, ROA showed a significant difference after the merger and acquisition.

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 17 309
NIM/NIDN Creators: 43112120198
Uncontrolled Keywords: Merger dan akuisisi, kinerja keuangan, dan paired sample t-tes.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.2 Acquisitions and Collection Developtment/Akuisisi dan Pengembangan Koleksi Perpustakaan > 025.26 Acquisition Through Exchange, Gift, Deposit/Akuisisi Melalui Bursa, Hadiah, Deposito
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Admin Perpus UMB
Date Deposited: 23 Mar 2017 15:45
Last Modified: 12 Feb 2024 02:29
URI: http://repository.mercubuana.ac.id/id/eprint/33680

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