| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Kusumawardana, Chyntia Zahrah |
|
| dc.creator |
Azib, Azib |
|
| dc.creator |
Sevriana, Lufthia |
|
| dc.date |
2020-01-23 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/19516 |
|
| dc.identifier |
10.29313/.v6i1.19516 |
|
| dc.description |
Abstract. This study aims to analyze differences in the company's financial performance before and after mergers and acquisitions in companies that carry out merger and acquisition activities. Company performance is measured using financial ratios: Loans to Deposits (LDR), Good Corporate Governance (GCG), Return On Equity (ROE), Capital Adequacy Ratio (CAR). This research was conducted by quantitative methods, by taking data from all public companies that did mergers and acquisitions on the Indonesia Stock Exchange (BEI) with a time span between 2006-2013, and obtained as many as 4 companies that did mergers and acquisitions and obtained 32 data. Non-parametric tests used are the Wilcoxon Signed Ranks Test and Manova to answer the hypothesis. The results of this study indicate that a partial test of 4 financial ratios, namely LDR, GCG, ROE, CAR. Showing significant results in several years of observation, even variables show significant differences in the overall comparison before and after mergers and acquisitions.Keywords: Mergers and acquisitions, financial performance, ranking test marked Wilcoxon, ManovaAbstrak. Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sebelum dan sesudah merger dan akuisisi pada perusahaan yang melakukan aktivitas merger dan akuisisi. Kinerja perusahaan diukur dengan menggunakan rasio keuangan: Loans to Deposit Ratio (LDR), Good Corporatr Governance (GCG), Return On Equity (ROE), Capital Adequancy Ratio (CAR). Penelitian ini dilakukan dengan metode kuantitatif, dengan mengambil data dari seluruh perusahaan publik yang melakukan merger dan akuisisi di Bursa Efek Indonesia (BEI) dengan rentang waktu antara tahun 2006-2013, dan diperoleh sebanyak 4 perusahaan yang melakukan merger dan akuisisi. Uji non parametric yang digunakan adalah Wilcoxon Signed Ranks Test dan Manova untuk menjawab hipotesis. Hasil dari penelitian ini menunjukkan bahwa pada pengujian secara parsial terhadap 4 rasio keuangan, yaitu LDR, GCG, ROE, CAR. Menunjukkan hasil yang signifikan di beberapa tahun pengamatan, bahkan variabel menunjukkan perbedaan yang signifikan dalam perbandingan keseluruhan sebelum dan sesudah merger dan akuisisi.Kata kunci: Merger dan akuisisi, kinerja keuangan, wilcoxon signed ranks test, manova |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/19516/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Manajemen |
|
| dc.source |
Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 17-23 |
|
| dc.source |
Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 17-23 |
|
| dc.source |
2460-6545 |
|
| dc.source |
10.29313/.v6i1 |
|
| dc.subject |
Manajemen |
|
| dc.subject |
Merger dan akuisisi, kinerja keuangan, wilcoxon signed ranks test, manova |
|
| dc.title |
Analisis Perbedaan Kinerja Keuangan Perusahaan sebelum dan sesudah Merger dan Akuisisi |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|