ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN NON KEUANGAN SEBELUM DAN SETELAH MELAKUKAN AKUISISI TAHUN 2014 (Studi Pada Perusahaan yang Terdaftar di BEI Periode 2011-2017)

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.

[img]
Preview
Text (HALAMAN COVER)
1 cover.pdf

Download (384kB) | Preview
[img]
Preview
Text (ABSTRAK)
5 ABSTRAK.pdf

Download (231kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
3 surat pernyataan karya sendiri.pdf

Download (516kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
4 lembar pengesahan.pdf

Download (517kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
6 kata pengantar.pdf

Download (237kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
7 daftar isi.pdf

Download (210kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
8 Daftar Tabel,.pdf

Download (201kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
9 Daftar Gambar.pdf

Download (370kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
10 Daftar lampiran.pdf

Download (196kB) | Preview
[img] Text (BAB 1)
11 BAB I.pdf
Restricted to Registered users only

Download (488kB)
[img] Text (BAB 2)
12 BAB II.pdf
Restricted to Registered users only

Download (359kB)
[img] Text (BAB 3)
13 BAB III.pdf
Restricted to Registered users only

Download (528kB)
[img] Text (BAB 4)
14 BAB IV.pdf
Restricted to Registered users only

Download (402kB)
[img] Text (BAB 5)
15 BAB V.pdf
Restricted to Registered users only

Download (207kB)
[img] Text (DAFTAR PUSTAKA)
16 Daftar Pustaka.pdf
Restricted to Registered users only

Download (263kB)
[img] 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.

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 19 997
NIM/NIDN Creators: 43115110537
Uncontrolled Keywords: KinerjaKeuangan, Akuisisi, Current Ratio, Total Asset Turnover, Return On Asset, Debt to Equity Ratio, Earning Pershare.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.434 Process Management Programs/Program Manajemen Proses
400 Language/Bahasa > 400. Language/Bahasa > 406 Organizations and management/Organisasi dan Manajemen
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 23 Nov 2021 02:26
Last Modified: 04 Nov 2023 03:21
URI: http://repository.mercubuana.ac.id/id/eprint/50694

Actions (login required)

View Item View Item