(Peer Review + Similarity + Document) Pengaruh Rasio Keuangan Sebelum dan Sesudah Merger dan Akuisisi terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Izzatika, Devi Nur and Kustono, Alwan Sri and NUHA, GARDINA AULIN (2021) (Peer Review + Similarity + Document) Pengaruh Rasio Keuangan Sebelum dan Sesudah Merger dan Akuisisi terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Journal FEB Unipa.

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Abstract

This study aims to analyze the effect of mergers and acquisitions on the financial performance of
companies before and after mergers and acquisitions. The company's financial performance that listed
on the Indonesia Stock Exchange (IDX) is measured by using financial ratios: Current Ratio (CR), Debt
to Total Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Total Assets (ROA), Net Profit
Margin (NPM). The population in this research is companies listed on the Indonesia Stock Exchange
(IDX) which conducted merger and acquisition activities in 2013-2015. The purposive sampling method
was used to obtain 27 companiesthat do mergers and acquisitions. Hypothesis test use paired sample ttest

for normal-distributed data and Wilcoxon signed ranks test for abnormally distributed data.The
results of financial performance testing on 5 corporate financial ratios use paired sample t-test because
the data obtained from the normality test data indicate that the data are normally distributed. Paired
sample t-test results show differences in the CR, DAR, TATO before and after mergers and acquisitions.
Meanwhile other financial ratios such as on Total Assets (ROA) and Net Profit Margin (NPM) do not
show differences before and after mergers and acquisitions.

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Item Type:	Peer Review
Keywords/Kata Kunci:	Merger dan Akuisisi, Kinerja Keuangan, Rasio Keuangan
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Gardina Aulin Nuha | gardina@unmuhjember.ac.id
Date Deposited:	27 Apr 2022 01:34
Last Modified:	27 Apr 2022 01:34
URI:	http://repository.unmuhjember.ac.id/id/eprint/13626

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