15-9-2018 S1 AKUNTANSI STIE MUHAMMADIYAH CILACAP
Abstract
RINGKASAN Istiqomah, Program Studi Akuntansi Program Sarjana, Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap, Analisis Perbedaan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Akuisisi (pada Perusahaan Non Keuangan yang Terdaftar di BEI Periode 2014 – 2016). Pembimbing I. Fuji Windya Sari, S.E, M.Si, Ak, Pembimbing II. Kristanti Rahman, S.E,M.Si, Ak. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perusahaan antara sebelum dan sesudah melakukan akuisisi pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) yang diukur dengan rasio keuangan Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE) dan Fixed Asset Turn Over (FATO). Penelitian ini dilakukan dengan metode kuantitatif, dengan mengambil data dari perusahaan non keuangan yang melakukan akuisisi di Bursa Efek Indonesia (BEI) dengan rentang waktu antara tahun 2014 - 2016, pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, dengan data yang diperoleh sebanyak 30 perusahaan yang melakukan akuisisi. Metode analisis data yang digunakan dalam penelitian ini meliputi uji satistik deskriptif dan uji normalitas. Kemudian uji yang dilakukan untuk menguji hipotesis adalah uji non parametric wilcoxon sign ranks test . Uji hipotesis ini dipilih karena uji normalitas dalam penelitian ini menyimpulkan bahwa beberapa data tidak normal. Hasil dari penelitian ini menunjukkan bahwa pada pengujian secara parsial terhadap 4 (empat) rasio keuangan, yaitu Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE), dan Fixed Asset Turn Over (FATO) menunjukkan tidak adanya perbedaan antara sebelum dan sesudah akusisi. Kata Kunci : Kinerja Keuangan, Akuisisi, Current Ratio, Debt to Equity Ratio, Return On Equity, Fixed Asset Turn Over. SUMMARY Istiqomah, Accounting Department Program Program Economic Factualy Sarjana Degree, Muhammadiyah Cilacap College of Economics, Analysis of Differences in Corporate Financial Performance Before and After Acquisitions (in Non-Financial Companies Listed on the Indonesia Stock Exchange Period 2014 - 2016). Advisor I. Fuji Windya Sari, S.E, M.Si, Ak, Advisor II. Kritanti Rahman, S.E, M.Si, Ak. This research aimed to knowing differences in the company's financial performance between before and after acquisitions in non-financial companies listed on the Indonesia Stock Exchange (IDX) as measured by the financial ratios of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE) and Fixed Asset Turn Over (FATO). This research was carried out with quantitative methods, by taking data from non-financial companies conducting acquisitions on the Indonesia Stock Exchange (IDX) with a time span between 2014-2016, taking the sample in this research uses purposive sampling method, with data obtained as many as 30 companies that conduct acquisitions. Data analysis methods used in this research include normality testing. Then the tests performed to test the hypothesis nonparametric test of Wilcoxon signed ranks test. This hypothesis test was chosen because the normality test in this study conducted that some data was not normal. The results of this research indicate that in partial testing towards 4 (four) financial ratios, namely Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Fixed Asset Turn Over (FATO) indicate there is no difference between before and after the merger and acquisition. Keywords: Financial Performance, Merger and Acquisition, Current Ratio, Debt to Equity Ratio, Return On Equity, Fixed Asset Turn Over
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