Anwar, Maulana (2018) PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN PENGAKUISISI YANG TERDAFTAR DI BEI. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan sebelum dan sesudah akuisisi pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah deskriptif komparatif. Kinerja Keuangan diukur berdasarkan lima dimensi yang masing-masing diwakili oleh satu indikator. Penelitian ini menggunakan data sekunder berupa laporan tahunan perusahaan. Teknik pengambilan sampel berdasarkan purposive sampling diperoleh sampel sebanyak 10 perusahaan. Kinerja keuangan yang diperbandingkan antara periode sebelum akuisisi (2010-2012) dan periode sesudah akuisisi (2014-2016). Pengujian hipotesis pada penelitian ini menggunakan metode Uji Beda Dua Rata-rata Sampel Berpasangan (Paired Samples t-test). Kesimpulan penelitian ini adalah tidak terdapat perbedaan rasio likuiditas perusahaan pengakuisisi pada periode sebelum dan sesudah akuisisi, terdapat perbedaan rasio aktivitas perusahaan pengakuisisi pada periode sebelum dan sesudah akuisisi, tidak terdapat perbedaan rasio solvabilitas perusahaan pengakuisisi pada periode sebelum dan sesudah akuisisi, terdapat perbedaan rasio profitabilitas perusahaan pengakuisisi pada periode sebelum dan sesudah akuisisi, dan terdapat perbedaan rasio nilai pasar perusahaan pengakuisisi pada periode sebelum dan sesudah akuisisi.;---This study aims to determine the differences in financial performance before and after the acquisition of companies listed on the Indonesia Stock Exchange (IDX). The research method used is descriptive comparative. Financial performance is measured by five dimensions, each dimensions is represented by one indicator. This study uses secondary data in the form of company annual report. Sampling technique based on purposive sampling obtained sample of 10 companies. Comparable financial performance between the period before the acquisition (2010-2012) and the period after acquisition (2014-2016). Hypothesis testing in this study using the method of Differential Test of Two Mean Paired Samples (Paired Samples t-test). The conclusion of this research is there is no difference of liquidity ratio of acquirers company in period before and after acquisition, there is difference of acquirers company activity ratio in period before and after acquisition, there is no difference of solvency ratio of acquirers company in period before and after acquisition, there is difference of profitability ratio of acquirers company in the period before and after the acquisition, and there is a difference in the market value ratio of the acquirers company in the period before and after the acquisition.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S PEA ANW p-2018; Pembimbing : I. Umar Faruq, II. Heraeni; NIM. : 1306361. |
| Uncontrolled Keywords: | Kombinasi Bisnis, Akuisisi, Kinerja Keuangan, Analisis Rasio, Business Combination, Acquisition, Financial Performance, Ratio Analysis. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Isma Anggini Saktiani |
| Date Deposited: | 20 Jun 2019 02:22 |
| Last Modified: | 20 Jun 2019 02:22 |
| URI: | http://repository.upi.edu/id/eprint/35516 |
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