KHOIROH, SITI MUSTABIHUL (2019) ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN NON-KEUANGAN (Studi Kasus Pada Perusahaan Terdaftar di BEI Tahun 2016). S1 thesis, Universitas Mercu Buana Jakarta.
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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
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