ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI
Abstrak
Penelitian ini bertujuan untuk menguji dan membuktikan adanya perbedaan kinerja keuangan perusahaan sebelum dan sesudah akuisisi pada perusahaan jasa yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah perusahaan jasa yang terdaftar di Bursa Efek Indonesia dan melakukan akuisisi pada tahun 2014 berjumlah 13 perusahaan, dengan metode purposive sampling diperoleh sampel sebanyak 5 perusahaan. Penelitian ini menggunakan data sekunder berupa kinerja keuangan selama 11 tahun, mulai tahun 2009 – 2019. Kinerja keuangan diproksikan dengan Return on Asset, Net Profit Margin, Earnings per Share. Current Ratio, dan Debt to Equity Ratio. Metode analisis yang digunakan adalah uji paired sample t-test dengan software SPSS 25. Hasil penelitian menunjukkan adanya perbedaan yang signifikan Earnings per Share dan Debt to Equity Ratio sebelum dan sesudah akuisisi, namun Return on Asset, Net Profit Margin dan Current Ratio, tidak menunjukkan adanya perbedaan sebelum dan sesudah akuisisi.
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