Analisis Pengaruh Merger dan Akuisisi Terhadap Kinerja Perusahaan yang Terdaftar di BEI

Jumiyanti, Jumiyanti (2020) Analisis Pengaruh Merger dan Akuisisi Terhadap Kinerja Perusahaan yang Terdaftar di BEI. Undergraduate thesis, Universitas Internasional Batam.

[img] Text
s-1542194-abstract-en.pdf

Download (1MB)
[img] Text
s-1542194-abstract-id.pdf

Download (1MB)
[img] Text
s-1542194-bibliography.pdf

Download (2MB)
[img] Text
s-1542194-chapter1.pdf

Download (1MB)
[img] Text
s-1542194-chapter2.pdf

Download (2MB)
[img] Text
s-1542194-chapter3.pdf
Restricted to Repository staff only

Download (2MB) | Request a copy
[img] Text
s-1542194-chapter4.pdf
Restricted to Repository staff only

Download (2MB) | Request a copy
[img] Text
s-1542194-chapter5.pdf

Download (1MB)
[img] Text
s-1542194-cover-id.pdf

Download (14kB)

Abstract

Perusahaan dapat direstrukturisasi dengan aksi merger dan akuisisi. Seiring pengaruh era globalisasi, persaingan usaha yang semakin kuat membuat perusahaan memerlukan perkembangan baru. Studi penelitian ini akan melakukan perbandingan pada pergerakan perusahaan sebelum dengan setelahnya melakukan aksi merger dan akuisisi. Delapan rasio profitabilitas perusahaan yang akan menjadi variabel yang digunakan untuk dibandingkan. Selain delapan varibel di atas, studi ini juga fokus pada kualitas laba pada perusahan yang melakukan aksi merger dan akuisisi dengan sebelumnya. Perusahaan dalam periode 2010-2014 dan yang telah melakukan aksi merger akuisisi serta memiliki laporan keuangan perusahaan periode 2006-2018 yang penulis gunakan sebagai objek penelitian ini. Sampel penelitian ini diambil melalui metode purposive sampling. Analisis data yang dilaksanakan adalah tahapan uji statistik deskriptif, uji outlier, uji normalitas kemudian yang terakhir adalah uji hipotesis (uji t). Uji hipotesis dilakukan pengujian melalui program SPSS. Hasil penelitian yang didapatkan adalah kinerja perusahaan setelah melakukan aksi merger dan akuisisi tampak mengalami penurunan, sedangkan adanya peningkatan secara tidak signifikan terdapat pada kualitas laba yang diperoleh setelah aksi merger dan akuisisi dilaksanakan oleh perusahaan. ********************************************************************** A company can be restructured by mergers and acquisitions, this research reviewed the movement of the company before and after the action of mergers and acquisitions. Eight profitability ratios of the company variables was used for comparison. In addition to the eight variables above, this study also focused on the earnings quality of companies carried out previously before mergers and acquisitions. Companies during 2010-2014 carrying out the action of merger acquisitions and having the company's financial statements for the period 2006-2018 were used as the object of this research. The research sample was taken through a purposive sampling method. Data analysis carried out was a descriptive statistical test stage, outlier test, normality test. The last was the hypothesis test (t test). Hypothesis testing was carried out testing through the SPSS program. The results of this research are the company's performance after the merger and acquisition actions appear to have decreased, while there is insignificant increase in the quality of profits obtained after the merger and acquisition actions carried out by the company.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: Assets, Company Performance, Mergers and Acquisitions, Profit Increase, Profitability
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 28 Apr 2020 03:51
Last Modified: 05 Oct 2020 06:52
URI: http://repository.uib.ac.id/id/eprint/2324

Actions (login required)

View Item View Item