VANNY, UKHTI APRILLIA (2019) ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN NON KEUANGAN SEBELUM DAN SETELAH MELAKUKAN AKUISISI TAHUN 2014 (Studi Pada Perusahaan yang Terdaftar di BEI Periode 2011-2017). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HALAMAN COVER)
1 cover.pdf Download (384kB) | Preview |
|
|
Text (ABSTRAK)
5 ABSTRAK.pdf Download (231kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
3 surat pernyataan karya sendiri.pdf Download (516kB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
4 lembar pengesahan.pdf Download (517kB) | Preview |
|
|
Text (KATA PENGANTAR)
6 kata pengantar.pdf Download (237kB) | Preview |
|
|
Text (DAFTAR ISI)
7 daftar isi.pdf Download (210kB) | Preview |
|
|
Text (DAFTAR TABEL)
8 Daftar Tabel,.pdf Download (201kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
9 Daftar Gambar.pdf Download (370kB) | Preview |
|
|
Text (DAFTAR LAMPIRAN)
10 Daftar lampiran.pdf Download (196kB) | Preview |
|
Text (BAB 1)
11 BAB I.pdf Restricted to Registered users only Download (488kB) |
||
Text (BAB 2)
12 BAB II.pdf Restricted to Registered users only Download (359kB) |
||
Text (BAB 3)
13 BAB III.pdf Restricted to Registered users only Download (528kB) |
||
Text (BAB 4)
14 BAB IV.pdf Restricted to Registered users only Download (402kB) |
||
Text (BAB 5)
15 BAB V.pdf Restricted to Registered users only Download (207kB) |
||
Text (DAFTAR PUSTAKA)
16 Daftar Pustaka.pdf Restricted to Registered users only Download (263kB) |
||
Text (LAMPIRAN)
17 LAMPIRAN.pdf Restricted to Registered users only Download (546kB) |
Abstract
This study aims to analyze the comparative financial performance of non-financial companies before and after the acquisition. The population in this research is 59 companies. The sample used in this study were 6 companies with sampling based on purposive sampling and making comparisons for 3 years before and 3 years after acquisition. The company’s financial performance is measured by liquidity ratio in the form of current ratio, activity ratio in the form of total asset turnover, profitability in the form of return on asset, solvency ratio in the form of debt to equity ratio and market value ratio in the form of earning pershare. The data collection method uses the archive method (document). The data analysis method uses Wilcoxon Sign Rank Test and Paired Sample T-test. The result showed that there were significant differences in the financial ratios of total asset turnover and return on asset. whereas in the financial ratios current ratio, debt to equity ratio, and earning pershare there were no significant differences before and after the acquisition. Keyword: Financial Performance, Acquisition, Current Ratio, Total Asset Turnover, Return On Asset, Debt to Equity Ratio, Earning Pershare. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan perusahaan non keuangan sebelum dan setelah melakukan akuisisi. Populasi dalam penelitian ini adalah 59 perusahaan. Sampel yang digunakan dalam penelitian ini sebanyak 6 perusahaan dengan penarikan sampel berdasarkan sampling purposive dan melakukan perbandingan selama 3 tahun sebelum dan 3 tahun sesudah akuisisi. Kinerja keuangan perusahaan diukur dengan rasio likuiditas berupa current ratio, rasio aktivitas berupa total asset turnover, rasio profitabilitas berupa retun on asset, rasio solvabilitas berupa debt to equity ratio dan rasio nilai pasar berupa earning pershare. Metode pengumpulan data menggunakan metode arsip (dokumen). Metode analisis data menggunakan Wilcoxon Sign Rank Test dan Paired Sample T-test. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan pada rasio keuangan total asset turnover, dan return on asset. Sedangkan pada rasio keuangan current ratio, debt to equity ratio dan earning pershare tidak terdapat perbedaan yang signifikan pada sebelum dan setelah melakukan akuisisi. Kata Kunci: KinerjaKeuangan, Akuisisi, Current Ratio, Total Asset Turnover, Return On Asset, Debt to Equity Ratio, Earning Pershare.
Actions (login required)
View Item |