| dc.contributor.author | KHOERIAH, NIKMATUL | |
| dc.date.accessioned | 2018-06-06T03:48:28Z | |
| dc.date.available | 2018-06-06T03:48:28Z | |
| dc.date.issued | 2018-04-30 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/19621 | |
| dc.description | Tujuan penelitian ini yaitu untuk mengetahui perbedaan kinerja keuangan akuisisi dan merger
yang diukur dengan current ratio(CR), total asset turn over(TATO), debt to asset ratio(DAR),
return on asset(ROA), dan earning per share(EPS) antara sebelum dan sesudah merger dan
akuisisi. Jenis penelitian ini adalah penelitian komparatif, dengan objek yang digunakan
perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2010-2016. Teknik pengambilan
sampel menggunakan purposive sampling, sehingga ada 34 perusahaan yang dijadikan sampel
yang melakukan merger dan akuisisi pada tahun 2013 di Komisi Persaingan Pengawas Usaha
(KPPU). Analisis data yang digunakan dalam penelitian ini yaitu Wilcoxon Signed Ranks Test.
Hasil uji analisis dengan Wilcoxon Signed Ranks Test terdapat 3 rasio keuangan yang terdapat
perbedaan signifikan setelah melakukan merger dan akuisisi yaitu rasio aktivitas (TATO), rasio
profitabilitas (ROA) dan rasio pasar (EPS). Sedangkan rasio yang tidak terdapat perbedaan
yaitu rasio likuiditas (CR) dan rasio laverage (DAR). | en_US |
| dc.description.abstract | The purpose of this research is to find out the difference of financial performance of the
acquirer which is measured by using current ratio(CR), total asset turn over(TATO), debt to
asset ratio(DAR), return on asset(ROA) and earning per share(EPS) before and after merger
acquisition. The research is comparative research and the object of this research is companies
which are listed in Indonesia Stock Exchange in 2010-2016. The sample collection technique
has been done using by purposive sampling, so 34 companies which has carried out the
acquisition and merger activities in 2013 period based on the supervision of the business
Competition Supervisory Commision have been selected as samples. The data analysis
technique has been done by Wilcoxon Signed Ranks Test. Based on the result of the analysis
which has been carried out by using Wilcoxon Signed Ranks Test that 3 financial ratios have
significant difference is activity ratio(TATO), profitability ratio(ROA) and market ratio(EPS)
that are 2 financial ratios which do not have any significant difference is laverage ratio(DAR),
and liquidity ratio(CR). | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Financial Performance, Financial Ratios, Merger and Acquasition. Kinerja keuangan, Rasio keuangan, Merger dan Akuisisi | en_US |
| dc.title | ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2016 | en_US |
| dc.type | Thesis
SKR
FEB
180 | en_US |
