Dampak Aksi Korporasi terhadap Kinerja Perusahaan

Yanti, Leony Ira (2019) Dampak Aksi Korporasi terhadap Kinerja Perusahaan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Merger dan akuisisi merupakan salah satu bentuk restrukturisasi perusahaan. Studi ini dilakukan untuk membandingkan kinerja perusahaan sebelum dan setelah perusahaan melakukan aksi merger dan akuisisi. Variabel yang dibandingkan dalam studi ini menggunakan rasio profitabilitas yaitu GPR, OPR, NPR, ROCE, EPS, ROA, ROE dan RONW. Studi ini juga fokus pada bagaimana kualitas laba perusahaan setelah merger dan akuisisi. Perusahaan yang melakukan aksi merger dan akuisisi selama periode 2010-2014 menjadi objek penelitian dan memiliki data laporan keuangan perusahaan selama 2006-2017. Sampel penelitian di ambil menggunakan metode purposive sampling. Tahapan analisis data yang dilakukan adalah uji statistik deskriptif, uji outlier, uji normalitas dan uji hipotesis (uji t). Hipotesis di uji menggunakan pengujian paired sample t-test dengan menggunakan program SPSS. Hasil yang didapat dari penelitian ini menunjukkan kinerja perusahaan mengalami penurunan setelah merger dan akuisisi, akan tetapi kualitas laba yang dihasilkan setelah merger dan akuisisi mengalami peningkatan yang tidak signifikan. ********************************************************************** Mergers and acquisitions are a form of corporate restructuring. This study was conducted to compare the firm's performance before and after the company carried out mergers and acquisitions. The variables that compare in this study use financial ratios, GPR, OPR, NPR, ROCE, EPS, ROA, ROE and RONW. This research also focuses on how the quality of corporate profits after mergers and acquisitions. Companies that carry out mergers and acquisitions during the period 2010-2014 are the object of research and have data on corporate financial statements during 2006-2017. The research sample was taken using a purposive sampling method. Data is analyzed by descriptive statistical test, outlier test, normality test and hypothesis test (t test). The hypothesis in the trial used a paired sample t-test using the SPSS program. The results obtained from this study show that the firms performance has decreased after mergers and acquisitions, but the quality of earnings after mergers and acquisitions have experienced insignificant increases.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: Mergers and acquisitions, profitability, earnings quality, restructuring, corporate action, firm performance.
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 08:17
Last Modified: 05 Oct 2020 07:05
URI: http://repository.uib.ac.id/id/eprint/1793

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