Tang, Sukiantono (2016) Analisis Perbandingan Kinerja Perusahaan Sebelum dan Sesudah Merger dan Akuisisi pada Perusahaan yang Terdaftar di Bei. Masters thesis, Universitas Internasional Batam.
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Abstract
This research aims on analyzing the comparative of company financial performance which is measured by profit margin ratio, return on assets, return on equity, receivable turnover, average collection period, inventory turnover, fixed asset turnover, total asset turnover, current ratio, quick ratio, debt to total assets, and times interest earned before and after merger and acquisition. The research populations were taking from the financial reports of companies listed in Indonesia Stock Exchange in the period 2004 until period of 2012. Using the purposive sampling method, the samples which meet the requirements for this research are 109 firms or 327 observations data each before and after merger and acquisition. This research uses comparative paired t-test to analyze the effect of merger and acquisition on financial performance. The observations data are then analyzed using Statistical Product and Service Solutions version 21st (SPSS 21). The result indicates that merger and aqcuisition have a significant effect on profit margin ratio, return on assets, return on equity, receivable turnover ratio, inventory turnover, fixed asset turnover, debt to total assets, and times interest earned in Indonesia Stock Exchange. However this research found that merger and acquisition are insignificant to average collection period, total asset turnover, current ratio, quick ratio in Indonesia Stock exchange.
| Item Type: | Thesis (Masters) |
|---|---|
| Uncontrolled Keywords: | merger, acquisition, financial performance, ratio. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | School of Economic and Business > Master of Management |
| Depositing User: | Rio Gusma Hendra |
| Date Deposited: | 11 Jun 2026 08:49 |
| Last Modified: | 11 Jun 2026 08:49 |
| URI: | http://repository.uib.ac.id/id/eprint/6689 |
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