Daftar Isi:
  • The purpose of this study was to see if there were any differences in the current ratio, quick ratio, debt to equity ratio, total asset turnover ratio, return on assets, return on equity and net profit margin in non-financial companies listed on the Indonesia Stock Exchange before and after the merger in 2016-2017. This research is a quantitative research. The population in this study were non-financial companies listed on the Indonesia Stock Exchange in 2015–2019, while the sample consisted of nine companies that were taken using a purposive sampling technique. Hypothesis testing using the Wilcoxon Signed Ranks Test different tests. The results of this study indicate that there are differences in the quick ratio, return on assets, and return on equity between before and after the merger. While the variables are current ratio, debt to equity ratio, total asset turnover ratio, and net profit margin, there is no difference between before and after the merger.