ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER PT PERUSAHAAN GAS NEGARA TBK DAN PT PERTAMINA GAS

FITRIA, FITRIA (2022) ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER PT PERUSAHAAN GAS NEGARA TBK DAN PT PERTAMINA GAS. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

The purpose of this study is to analyze the financial performance of PT Perusahaan Gas Negara and PT Pertamina Gas before and before knowing the merger in April 2018. The population used is state-owned companies in the Energy and Oil and Gas sector. The sampling technique was carried out using purposive sampling with the criteria for merging until 2019. This study used the SOE Financial Health Assessment method in accordance with KEPMENBUMN NO 100, Comparison of Economic Value Added and Pre-test & Post-test tests using nine indicators, namely ROI, ROE, Cash Ratio, Current Ratio, TATO, TETA, Collection Period, Inventory Turn Over, and EVA. By using data two years before the merger (2016) until two years after the merger (2020), the results show that the merger has a significant impact on profitability ratios and other negative indicators to obtain mixed results. Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan PT Perusahaan Gas Negara dan PT Pertamina Gas sebelum dan sesudah dilakukannya merger pada bulan April 2018. Populasi yang digunakan merupakan perusahaan BUMN pada sektor Energi dan Migas. Teknik pengambilan sampel dilakukan menggunakan purposive sampling dengan kriteria melakukan merger hingga tahun 2019. Penelitian ini menggunakan metode Penilaian Kesehatan Keuangan BUMN sesuai dengan KEPMENBUMN NO 100, Perbandingan Nilai Economic Value Added dan Uji Pre-test&Post-test dengan menggunakan Sembilan indikator yaitu ROI, ROE, Cash Ratio, Current Ratio, TATO, TETA, Collection Period, Inventory Turn Over, dan EVA. Dengan menggunakan data dua tahun sebelum merger (2016) hingga dua tahun setelah merger (2020), didapatkan hasil bahwa merger berdampak negatif signifikan terhadap rasio profitabilitas dan indikator lainnya mendapatkan hasil yang beragam.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55118120123
Uncontrolled Keywords: Merger, Rasio Keuangan, Kesehatan BUMN, Pre-test & Post-test, EVA, Merger, Financial Ratio, SOE Health, Pre-test & Post-test, EVA
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Priyo Raharjo
Date Deposited: 07 Apr 2022 03:47
Last Modified: 07 Apr 2022 03:47
URI: http://repository.mercubuana.ac.id/id/eprint/59551

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