HASAN, SITI MARYAM MUKHOBAR (2019) ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MENGAKUISISI PERIODE 2013-2015 (Studi pada Perusahaan yang terdaftar di Bursa Efek Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan pada perusahaan sesudah mengakuisisi. Perusahaan yang dijadikan sampel dipilih dengan metode purposive sampling sehingga diperoleh sampel sebanyak 15 perusahaan dan melakukan perbandingan selama 3 tahun sebelum dan 3 tahun sesudah mengakuisisi. Kinerja keuangan perusahaan diukur dengan rasio profitabilitas dan rasio likuiditas yaitu Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), dan Current Rasio (CR). Teknik analisis yang digunakan dalam penulisan ini adalah uji statistik deskriptif, uji normalitas, uji paired sample t test dan wilcoxon signed rank test. Hasil pengujian menunjukan adanya perbedaan yang signifikan dari data ROA, ROE, dan NPM serta tidak adanya perbedaan yang signifikan dari data CR pada perusahaan sesudah mengakuisisi. Kata Kunci: Akuisisi, kinerja keuangan, ROA, ROE, NPM dan CR. This study aims to determine whether there is an increase in financial performance in the company after making a merger or acquisition. Samples were selected by the purposive sampling method so that a sample of 15 companies was obtained and made comparisons for 3 years before and 3 years after acquisition. The company’s financial performance is measured by profitability ratios and liquidity ratios, namely Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Current Ratio (CR). The analysis technique used in this paper is a descriptive statistical test, normality test, paired sample t-test and wilcoxon signed rank test. The test results show that there are significant differences from the ROA, ROE, and NPM data and there is no significant difference from the CR data in the company after ther merger or acquisition. Keywords: Acquisitions, financial performance, ROA, ROE, NPM, and CR.
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