KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER (Studi pada Perusahaan Non - Bank yang Melakukan Merger Periode 2011- 2017)

IRFANDI, (2018) KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER (Studi pada Perusahaan Non - Bank yang Melakukan Merger Periode 2011- 2017). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan, yang diukur dari kinerja yang berbasis-rasio keuangan sebelum dan sesudah merger. Dengan rasio: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Total Asset Turn Over (TATO). Populasi penelitian ini adalah perusahaan non-bank yang melakukan merger dari tahun 2011-2017, pengambilan sampel penelitian dilakukan dengan metode sampel jenuh dengan diperoleh 10 sampel merger. Alat uji yang digunakan untuk menjawab hipotesis yaitu dengan Uji non parametric dengan menggunakan Wilcoxon Signed Ranks Test. Hasil dari penelitian ini menunjukan bahwa pada rasio Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), Total Asset Turn Over (TATO) tidak terdapat adanya perbedaan yang signifikan antara periode sebelum dan sesudah melakukan merger. Hanya rasio Return on Equity (ROE) yang menunjukan adanya perbedaan yang signifikan antara periode sebelum dan sesudah merger. Kata Kunci: Merger, kinerja keuangan, Wilcoxon signed ranks test. ABSTRACT This study aims to analyze the company's financial performance, as measured by financial ratio-based performance before and after the merger. With the ratio: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Total Asset Turn Over (TATO). The population of this study is a non-bank company that conducted a merger from 2011- 2017. The research sample was taken using a saturated sample method with 10 samples of the merger. The test tool used to answer the hypothesis is the nonparametric test using the Wilcoxon Signed Ranks Test. The results of this study indicate that the ratio of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), Total Asset Turn Over (TATO), there is no significant difference between the period before and after the merger. Only the Return on Equity (ROE) ratio shows a significant difference between the period before and after the merger. Keywords: Merger, financial performance, Wilcoxon signed ranks test.

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