PENGARUH AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN DI INDONESIA, MALAYSIA DAN SINGAPURA

• Main Author: Futri, Deana Anggun (Author)
• Format: Book
• Published: 2017-08-23.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perusahaan di Indonesia, Malaysia dan Singapura sebelum dan sesudah melakukan kegiatan akuisisi. Kinerja keuangan diukur dengan tujuh rasio keuangan yaitu, Current Ratio (CR), Total Assets Turnover (TATO), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Penelitian ini dilakukan dengan metode kuantitatif dengan cara mengambil data laporan keuangan perusahaan di bursa efek masing-masing negara yaitu, Bursa Efek Indonesia (BEI), Bursa Malaysia (BM), dan Bursa Efek Singapura (SGX) dengan periode tahun 2013-2015. Metode pengambilan yang digunakan adalah purposive sampling dengan menggunakan uji paired t-test (uji t sampel berpasangan) , uji Wilcoxon dan uji kruskal-wallis. Hasil dari penelitian ini menunjukkan bahwa kegiatan akuisisi tidak ada perbedaan yang signifikan terhadap kinerja keuangan pada perusahaan di Indonesia, Malaysia dan Singapura.;--- This purpose of this study to determine the differences in financial performance of companies in Indonesia, Malaysia and Singapore before and after the acquisition activities. Financial performance is measured by seven financial ratios, Current Ratio (CR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE) ), And Net Profit Margin (NPM). This research is conducted by quantitative method by taking data of company's financial statements in stock exchange of each country with period year 2013-2015. The sampling method used was purposive sampling using paired t-test (paired pair samples), Wilcoxon test and crucified-wallis test. The results of this study indicate that the acquisition activity there is no significant difference to financial performance at companies in Indonesia, Malaysia and Singapore.

Item Description

http://repository.upi.edu/32175/1/S_PEA_1306280_Title.pdf
http://repository.upi.edu/32175/2/S_PEA_1306280_Abstract.pdf
http://repository.upi.edu/32175/3/S_PEA_1306280_Table_Of_Content.pdf
http://repository.upi.edu/32175/4/S_PEA_1306280_Chapter1.pdf
http://repository.upi.edu/32175/5/S_PEA_1306280_Chapter2.pdf
http://repository.upi.edu/32175/6/S_PEA_1306280_Chapter3.pdf
http://repository.upi.edu/32175/7/S_PEA_1306280_Chapter4.pdf
http://repository.upi.edu/32175/8/S_PEA_1306280_Chapter5.pdf
http://repository.upi.edu/32175/9/S_PEA_1306280_Bibliography.pdf
http://repository.upi.edu/32175/10/S_PEA_1306280_Appendix.pdf