ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2012-2016
| Main Author: | Sahri, Subakir |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/53152/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/53152/2/BAB%20I.pdf http://eprints.umm.ac.id/53152/3/BAB%20II.pdf http://eprints.umm.ac.id/53152/4/Bab%20III.pdf http://eprints.umm.ac.id/53152/5/BAB%20IV.pdf http://eprints.umm.ac.id/53152/6/BAB%20V.pdf http://eprints.umm.ac.id/53152/8/LAMPIRAN.pdf http://eprints.umm.ac.id/53152/ |
Daftar Isi:
- The purpose of the study was to determine differences in financial performance before and after the acquisition. Analisation is done using a different test, namely a paired sample t-test. There are 4 financial ratios used in this study including current ratio, debt to equity ratio, return on equity and total assets turnover. This study aims to determine the level of company health and differences in financial performance due to acquisition activities. then the analysis tool uses the time series method and compares financial ratios between the period before and after the acquisition.Based on 4 financial ratios, the results showed that there were significant differences in the current ratio and total assets turnover before and after the acquisition, while the debt to equity ratio and return on equity showed no significant differences before and after the acquisition. the acquisition caused an impact on the company where after the acquisition of the current ratio, the debt to equity ratio and total asset turnover were increasingly unhealthy while the return on equity was getting better.