ANALISIS PERBEDAAN KINERJA KEUANGAN BERDASARKAN PENGUMUMAN RIGHT ISSUE PADA PERUSAHAAN YANG TERMASUK DI DAFTAR EFEK SYARIAH (DES) TAHUN 2010-2013

SILFIA NURUL MALINDA SIFITIKA ANGGRAINI, NIM. 12390026 (2016) ANALISIS PERBEDAAN KINERJA KEUANGAN BERDASARKAN PENGUMUMAN RIGHT ISSUE PADA PERUSAHAAN YANG TERMASUK DI DAFTAR EFEK SYARIAH (DES) TAHUN 2010-2013. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study was conducted to analyze the differences in the company's financial performance before and after the announcement of the rights issue on the companies included in Daftar Efek Syariah 2010-2013. Financial performance in this study is proxied by the Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), Net Profit Margin (NPM), Price Earning Ratio (PER). Financial performance testing will be done by looking at the differences in CR, DER, TAT, NPM and PER two years before and two years after the announcement of the rights issue. The sample used in this study of 62 companies included in the Daftar Efek Syariah (DES), which consists of 31 sample companies are doing right issue and 31 samples of companies that don’t do a rights issue was used as a sample for comparison. These samples were selected using purposive sampling. In this study the test equipment used is the one sample Kolmogorov Smirnov test for normality while the use of different test paired sample t-test, Wilcoxon signed rank test and independent sample t-test. The results of the analysis using paired sample t-test is known that Current Ratio (CR), Debt to Equity Ratio (DER) and Total Asset Turnover (TAT) were significantly different before and after the announcement of the rights issue with significant value for the Current Ratio (CR) of 0,048, Debt to Equity Ratio (DER) of 0,006 dan significant value to total Asset Turnover (TAT) of 0,007 use alpha 5%. As for the Net Profit Margin (NPM), and Price Earning Ratio (PER) didn’t show a significant difference. The results of the analysis using independent sample t-test revealed that as for the Current Ratio (CR), Debt Equity Ratio (DER), Total Asset Turnover (TAT), Net Profit Margin (NPM), and Price Earning Ratio (PER) did not show a significant difference.

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