Analisis Kinerja Keuangan PT. Mitrabahtera Segara Sejati Tbk Sebelum dan Sesudah Diakuisisi

MANIK, DEFRIYANTI CICILIA (2022) Analisis Kinerja Keuangan PT. Mitrabahtera Segara Sejati Tbk Sebelum dan Sesudah Diakuisisi. S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui perbedaan kinerja keuangan PT. Mitabahtera Segara Sejati Tbk sebelum dan sesudah diakuisisi, pada tahun 2008 - 2016. Kinerja keuangan diukur dengan menggunakan 12 rasio keuangan yaitu: Current Ratio, Quick Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Long Term Debt to Equity Ratio, Total Asset Turnover, Fixed Asset Turnover, Working Capital Turnover, Return on Asset, Return on Equity, Net Profit Margin. Desain penelitian yang digunakan adalah kuantitatif komparatif. Data yang dikumpulkan merupakan data sekunder dengan teknik dokumentasi. Metode analisis data yang digunakan dalam penelitian ini yaitu uji normalitas dan uji paired sample ttest dengan bantuan aplikasi SPSS v.21. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan sebelum dan sesudah akuisisi pada rasio CR, QR, CASHR, DAR, DER, LTDER, TATO, WCTO. Sedangkan pada rasio FATO, ROA, ROE dan NPM tidak terdapat perbedaan yang signifikan antara sebelum dan sesudah akuisisi. Kata Kunci : Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, Rasio Aktivitas. The purpose of this study was to determine the differences in the financial performance of PT. Mitabahtera Segara Sejati Tbk between before and after being acquired, in the period 2008 - 2016. Financial performance is measured using 12 financial ratios, namely: Current Ratio, Quick Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Long Term Debt to Equity Ratio, Total Asset Turnover, Fixed Asset Turnover, Working Capital Turnover, Return on Assets, Return on Equity, Net Profit Margin. The research design used is comparative quantitative. The data collected is secondary data with documentation techniques. The data analysis method used to answer H1 – H12 is the data normality test and the paired sample ttest with the help of the SPSS v.21 application. The results of this study indicate that there are significant differences before and after acquisition in the ratio of CR, QR, CASHR, DAR, DER, LTDER, TATO, WCTO. While the ratio of FATO, ROA, ROE and NPM there is no significant difference between before and after the acquisition. Keywords: Liquidity Ratio, Solvency Ratio, Profitability Ratio, Activity Ratio.

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