ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Yang Melakukan Akuisisi Pada Tahun 2014)

RAMADHAN, GIFARI RACHMAT (2019) ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Yang Melakukan Akuisisi Pada Tahun 2014). S1 thesis, Universitas Mercu Buana.

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Abstract

The acquisition is a merger of two companies in which the acquisition company buys most of the shares of the acquired company, with the aim of obtaining synergy or added value. This study aims to analyze financial performance before and after acquisition. Financial performance is measured using financial ratios, namely: Current Ratio (CR), Total Asset Turnover (TATO), Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE), Debt to Equity Ratio (DER), and Earnings Per Share (EPS). This research was conducted with quantitative methods, namely taking data from all companies that acquired and listed on the Indonesia Stock Exchange in 2014 and measured by comparing financial performance two years before and after the acquisition analyzed using the Wilcoxon signed rank test to answer the hypothesis. The results of this study indicate that there are no significant differences in the ratio of Current Ratio (CR), Total Asset Turnover (TATO), Return On Investment (ROI), Return On Equity (ROE), and Earnings Per Share (EPS). Whereas in the ratio of Net Profit Margin (NPM), and Debt to Equity Ratio (DER), it shows that there are significant differences before and after the acquisition. Keywords: acquisition, financial performance, Wilcoxon signed rank test Akuisisi adalah penggabungan dua perusahaan yang mana perusahaan akuisitor membeli sebagian besar saham perusahaan yang diakuisisi, dengan tujuan untuk mendapatkan sinergi atau nilai tambah. Penelitian ini bertujuan untuk menganalisis kinerja keuangan sebelum dan sesudah akuisisi. Kinerja keuangan diukur dengan menggunakan rasio-rasio keuangan yaitu: Current Ratio (CR), Total Asset Turnover (TATO), Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE), Debt to Equity Ratio (DER), dan Earnings Per Share (EPS). Penelitian ini dilakukan dengan metode kuantitatif, yaitu mengambil data dari seluruh perusahaan yang melakukan akuisisi dan terdaftar di Bursa Efek Indonesia pada tahun 2014 dan diukur dengan membandingkan kinerja keuangan dua tahun sebelum dan sesudah akuisisi yang dianalisis dengan menggunakan uji Wilcoxon signed rank test untuk menjawab hipotesis. Hasil penelitian ini menunjukan bahwa tidak terdapat perbedaan signifikan pada rasio Current Ratio (CR), Total Asset Turnover (TATO), Return On Investment (ROI), Return On Equity (ROE), dan Earnings Per Share (EPS). Sedangkan pada rasio Net Profit Margin (NPM), dan Debt to Equity Ratio (DER), menunjukan terdapat perbedaan signifikan pada saat sebelum dan sesudah akuisisi. Kata kunci: akuisisi, kinerja keuangan, Wilcoxon signed rank test

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 640
NIM/NIDN Creators: 43215110491
Uncontrolled Keywords: akuisisi, kinerja keuangan, Wilcoxon signed rank test
Subjects: 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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Dec 2021 04:08
Last Modified: 16 Jun 2022 03:25
URI: http://repository.mercubuana.ac.id/id/eprint/52389

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