ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN NON-KEUANGAN

KHOIROH, SITI MUSTABIHUL (2020) ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN NON-KEUANGAN. S1 thesis, Universitas Mercu Buana Jakarta.

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

Download (251kB) | Preview
[img]
Preview
Text (ABSTRAK)
4. ABSTRAK.pdf

Download (247kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
2. SURAT PERNYATAAN.pdf

Download (273kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
3. LEMBAR PENGESAHAN.pdf

Download (278kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
5. KATA PENGANTAR.pdf

Download (322kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. DAFTAR ISI.pdf

Download (252kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
7. DAFTAR TABEL.pdf

Download (247kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
8. DAFTAR GAMBAR.pdf

Download (433kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
9. DAFTAR LAMPIRAN.pdf

Download (244kB) | Preview
[img] Text (BAB I)
10. BAB 1.pdf
Restricted to Registered users only

Download (522kB)
[img] Text (BAB II)
11. BAB 2.pdf
Restricted to Registered users only

Download (405kB)
[img] Text (BAB III)
12. BAB 3.pdf
Restricted to Registered users only

Download (681kB)
[img] Text (BAB IV)
13. BAB 4.pdf
Restricted to Registered users only

Download (401kB)
[img] Text (BAB V)
14. BAB 5.pdf
Restricted to Registered users only

Download (249kB)
[img] Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (305kB)
[img] Text (LAMPIRAN)
16. LAMPIRAN.pdf
Restricted to Registered users only

Download (340kB)

Abstract

This study aims to analyze the effect of acquisition to comparative financial performance of non-financial companies before and after the acquisition. The population in this research are 65 companies. The samples used in this study were 9 companies with samples based on purposive sampling and financial comparisons between 1 year before and 1 year after the acquisition. The company's financial performance is measured by a liquidity ratio in the form of current ratio. Solvency ratio in the form of debt to asset ratio. Activity ratio in the form of fixed asset turnover. Profitability ratio in the form of return on equity. And Market value ratio in the form of earning pershare. The data collection method that were used is the archives method (documents). The data analysis method that were used is the Paired Sample T-Test and Wilcoxon Signed Ranks Test. The results showed that there were no significant differences in the current ratio, debt to asset ratio, fixed asset turnover, return on equity,nor earning pershare. Keyword: Financial Performance, Acquisition, Current Ratio, Debt to Asset Ratio, Fixed Asset Turnovee, Return On Equity, Eraning Pershare Penelitian ini bertujuan untuk menganalisis dampak akuisisi terhadap kinerja keuangan perusahaan non-keuangan sebelum dan sesudah akuisisi. Populasi dalam penelitian ini adalah 65 perusahaan. Sampel yang yang digunakana dalam penelitian ini sebanyak 9 perusahaan dengan penarikan sampel berdasarkan sampling purposive dan melakukan perbandingan selama 1 tahun sebelum dan 1 tahun sesudah akuisisi. Kinerja keuangan perusahaan diukur dengan rasio likuiditas berupa current ratio, rasio solvabilitas berupa debt to asset ratio, rasio aktvitas berupa fixed asset turnover, rasio profitabiltas berupa return on equity, rasio nilai pasar berupa earning pershare. Metode pengumpulan data menggunakan metode arsip (dokumen). Metode analisis data menggunakan Paired Sample T-Test dan Wilcoxon Signed Ranks Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada rasio keuangan current ratio, debt to asset ratio, fixed asset turnover, return on equity, earning pershare. Kata Kunci: Kinerja Keuangan, Akuisisi, Current Ratio, Debt to Asset Ratio, Fixed Asset Turnover, Return On Equity, Earning Pershare

Item Type: Thesis (S1)
NIM: 43115110381
Uncontrolled Keywords: Kinerja Keuangan, Akuisisi, Current Ratio, Debt to Asset Ratio, Fixed Asset Turnover, Return On Equity, Earning Pershare
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Jan 2020 03:44
Last Modified: 15 Jan 2020 03:44
URI: http://repository.mercubuana.ac.id/id/eprint/53537

Actions (login required)

View Item View Item