Update Artikelilmiah: 35190

ADNAN HABIB

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Abstrak (Bhs. Indonesia)

Penelitian ini merupakan penelitian tentang analisis perbandingan kinerja keuangan perusahaan sebelum dan sesudah akuisisi. Pengukuran kinerja keuangan dilakukan dengan menggunakan delapan rasio keuangan. Rasio keuangan yang digunakan adalah Current Ratio (CR), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), Debt Equity Ratio (DER), Total Assets Turnover (TATO), Earning Per Share (EPS), dan Price Earning Ratio (PER). Sampel yang digunakan dalam penelitian ini yaitu enam perusahaan yang melakukan akuisisi dalam periode tahun 2014-2018. Pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif untuk menguji perbedaan rasio kinerja keuangan dengan alat uji beda Paired Sample T-Test. Hipotesis dalam penelitian ini adalah terdapat perbedaan kinerja keuangan yang signifikan antara sebelum dan sesudah akuisisi. Hasil penelitian ini menunjukkan bahwa dari delapan rasio, yakni Current Ratio (CR), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), Debt Equity Ratio (DER), Total Assets Turnover (TATO), Earning Per Share (EPS), dan Price Earning Ratio (PER) memperlihatkan bahwa tidak terdapat perbedaan kinerja keuangan yang signifikan sesudah akuisisi.

Kata kunci: Akuisisi, Kinerja Keuangan Perusahaan, Rasio Keuangan

Abtrak (Bhs. Inggris)

This research is a research on comparative analysis of the company's financial performance before and after the acquisition. Financial performance measurement is carried out using eight financial ratios. The financial ratios used are Current Ratio (CR), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), Debt Equity Ratio (DER), Total Assets Turnover (TATO), Earning Per Share ( EPS), and Price Earning Ratio (PER). The sample used in this study were six companies that made acquisitions in the 2014-2018 period. Sampling using purposive sampling technique. The data analysis technique used in this study is quantitative analysis to examine differences in financial performance ratios with the Paired Sample T-Test test tool. The hypothesis in this study is that there is a significant difference in financial performance between before and after the acquisition. The results of this study indicate that of the eight ratios, namely Current Ratio (CR), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), Debt Equity Ratio (DER), Total Assets Turnover (TATO) , Earning Per Share (EPS), and Price Earning Ratio (PER) show that there is no significant difference in financial performance after the acquisition.

Keywords: Acquisition, Company Financial Performance, Financial Ratio

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