ANALISIS PROFITABILITAS DAN LIKUIDITAS SEBELUM DAN SESUDAH RIGHT ISSUE

Rahayu, Siscania Yoanita Permata (2017) ANALISIS PROFITABILITAS DAN LIKUIDITAS SEBELUM DAN SESUDAH RIGHT ISSUE. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: https://repository.upi.edu

Abstract

Penelitian ini dilatar belakangi karena adanya kemudahan memperoleh sumber pendanaan internal, membuat perusahaan memaksimalkan pendanaan yang bersumber dari internal sehingga tidak melibatkan pihak lain. Right issue adalah salah satu upaya perusahaan agar memperoleh dana murah yang dapat digunakan untuk ekspansi usaha, modal kerja, atau membayar utang. Selama kurun waktu 5 tahun terjadi fluktuasi jumlah perusahaan yang melakukan right issue. Hal ini menunjukan adanya perusahaan yang membutuhkan tambahan dana sehingga melakukan right issue sebagai alternative memperoleh dana tambahan. Penelitian ini dilakukan untuk menganalisis profitabilitas dan likuiditas sebelum dan sesudah melakukan right issue. Penelitian dilakukan pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia yang melakukan right issue pada tahun 2012 dan 2013. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan sampel 16 perusahaan. Analisis ini menggunakan pengujian statistik dengan bantuan program SPSS. Uji normalitas data yang digunakan menggunakan uji normalitas Kolmogorov -Smirnov. Data yang diperoleh pada penelitian ini tidak terdistribusi secara normal karena memiliki nilai Asymp Sig-2tailed < 0,05 sehingga pengujian hipotesis menggunakan Wilcoxon Signed Ranks Test. Hasil dari pengujian hipotesis menunjukan bahwa : (1) Tidak terdapat perbedaaan profitabilitas yang diukur menggunakan return on equity sebelum dan sesudah melakukan right issue. (2) Terdapat perbedaan likuiditas yang diukur dengan current ratio sebelum dan sesudah melakukan right issue.;--- The ease of obtaining internal funding sources, enables the company to maximize funding that is sourced internally so that it doesn’t involve other parties. Right issue is one of the company’s efforts to obtain low-cost funds that can be used for business expansion, working capital, or debt repayment. During the period of 5 years there were fluctuations in the number of companies that have did the right issue. This shows the existence of companies that need additional funds so that the right issue as an alternative to obtain additional funds. This research is done to analyze the profitability and liquidity before and after employing the right issue. The subjects of this research are companies listed in the Indonesia Stock Exchange which have employed the right issue between the year of 2012 and 2013. The sampling technique utilized in this research is purposive sampling with 16 companies as the samples. Statistic testing with the help of SPSS programme is used to analyze the collected data, while Kolmogorov-Smirnov’s normality testing is used to test the data’s normality. The data collected in this research is not distributed evenly since the it has the value of Asymp Sig-2tailed < 0,05. Hypothesis is tested with Wilcoxon Signed Ranks Test, resulting in: (1) There is no apparent profitability difference measured by return on equity before and after employing the right issue. (2) There is an apparent difference measured by current ratio before and after employing the right issue.

Item Type: Thesis (S1)
Additional Information: No. Panggil: S PEM RAH a-2017; Pembimbing: I. Budhi Pamungkas Gautama, II. Netti Siska Nurhayati.
Uncontrolled Keywords: Right Issue, Profitabilitas, Likuiditas, Right Issue, Profitability, Likuidity.
Subjects: A General Works > AC Collections. Series. Collected works
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Manajemen (non kependidikan)
Depositing User: Mr mhsinf 2017
Date Deposited: 23 Apr 2018 03:16
Last Modified: 23 Apr 2018 03:16
URI: http://repository.upi.edu/id/eprint/30116

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