ANALISIS PERBEDAAN SOLVABILITAS, LIKUIDITAS, PROFITABILITAS PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) (Studi Kasus Pada Perusahaan Non Keuangan yang melakukan Initial Public Offering dan terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2016)

• Main Author: Intan Uswatun Hasanah, - (Author)
• Format: Book
• Published: 2020-08-27.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/55052/1/S_PEM_1600650_Title.pdf; http://repository.upi.edu/55052/2/S_PEM_1600650_Chapter1.pdf; http://repository.upi.edu/55052/3/S_PEM_1600650_Chapter2.pdf; http://repository.upi.edu/55052/4/S_PEM_1600650_Chapter3.pdf; http://repository.upi.edu/55052/5/S_PEM_1600650_Chapter4.pdf; http://repository.upi.edu/55052/6/S_PEM_1600650_Chapter5.pdf; http://repository.upi.edu/55052/7/S_PEM_1600650_Appendix.pdf
• Keywords: HD28 Management. Industrial Management; L Education (General)

ABSTRAK Intan Uswatun Hasanah (1600650), Analisis Perbedaan Solvabilitas, Likuiditas, Profitabilitas Perusahaan Sebelum Dan Sesudah Initial Public Offering (IPO) (Studi Kasus Pada Perusahaan Non Keuangan yang melakukan Initial Public Offering dan terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2016). Di bawah bimbingan Budhi Pamungkas G. SE. M.Si dan Netti Siska Nurhayati, S.E.,MM. Tujuan dari penelitian ini untuk mengetahui bagaimana gambaran kinerja keuangan sebelum dan sesudah melakukan aksi korporasi Initial Public Offering (IPO) pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2016 yang dapat dilihat dari solvabilitas diukur dengan Debt to Equity Ratio (DER), likuiditas diukur dengan Current Ratio (CR) dan profitabilitas yang diukur dengan Return On Assets (ROA), serta mengetahui apakah terdapat perbedaan saat sebelum dan sesudah Initial Public Offering (IPO) dengan periode penelitian dua tahun sebelum dan sesudah Initial Public Offering (IPO). Metode penelitian yang digunakan adalah deskriptif dan verifikatif. Data yang digunakan dalam penelitian ini yaitu data sekunder yang bersumber dari laporan keuangan perusahaan. Populasi penelitian berjumlah 21 perusahaan non keuangan yang melakukan aksi korporasi Initial Public Offering (IPO) dan terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 dan 2016. Sampel yang diambil berjumlah 17 perusahan, dengan teknik purposive sampling.Teknis analisis data yang digunakan adalah statistik deskriptif dan uji hipotesis. Uji hipotesis yang digunakan yaitu uji Wilcoxon Signed Rank Test, hasil uji hipotesi dengan menggunakan uji Wilcoxon Signed Rank Test menunjukan bahwa terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan sebelum dan sesudah Initial Public Offering (IPO) pada rasio Debt to Equity Ratio (DER), Current Ratio (CR) dan Return On Assets (ROA). Hal ini dapat dilihat dari hasil uji statistik yang menunjukan bahwa nilai sig lebih kecil dari level of signification. Kata Kunci : Aksi Korporasi, Initial Public Offering (IPO), Debt to Equity Ratio, Current Ratio, Return On Assets. ABSTRACT Intan Uswatun Hasanah (1600650), Analysis of Differences in Solvency, Liquidity, Profitability of Companies Before And After Initial Public Offering (IPO) (Case Study of Non-Financial Companies conducting Initial Public Offering and listed on the Indonesia Stock Exchange in 2015-2016). Under the guidance of Budhi Pamungkas G. SE. M.Si and Netti Siska Nurhayati, S.E., MM. The purpose of this study is to find out the description of financial performance before and after carrying out corporate actions Initial Public Offering (IPO) on non-financial companies listed on the Indonesia Stock Exchange (BEI) in 2015-2016 which can be seen from the solvency measured by Debt to Equity Ratio (DER), liquidity is measured by Current Ratio (CR) and profitability is measured by Return On Assets (ROA), as well as knowing whether there are differences before and after the Initial Public Offering (IPO) with the research period two years before and after the Initial Public Offering (IPO). The research method used is descriptive and verification. The data used in this study are secondary data sourced from the company's financial statements. The population in this study is amounted to 21 which is non-financial companies that carried out Initial Public Offering (IPO) corporate actions and were listed on the Indonesia Stock Exchange (IDX) in 2015 and 2016. Samples taken amounted to 17 companies, with a purposive sampling technique. The data analysis technique used was statistical descriptive and hypothesis testing. The hypothesis test used is the Wilcoxon Signed Rank Test, the results of the hypotheses test using the Wilcoxon Signed Rank Test show that there are significant differences in the company's financial performance before and after the Initial Public Offering (IPO) on the Debt to Equity Ratio (DER) ratio, Current Ratio (CR) and Return On Assets (ROA). This can be seen from the results of statistical tests that show that the sig value is smaller than the level of signification. Keywords: Corporate Action, Initial Public Offering (IPO), Debt to Equity Ratio, Current Ratio, Return On Assets.