Institutional Repository UIN Sunan Kalijaga Yogyakarta: No conditions. Results ordered -Date Deposited. 2024-03-29T12:07:51ZEPrintshttp://digilib.uin-suka.ac.id/images/sitelogo.pnghttps://digilib.uin-suka.ac.id/2017-03-15T01:38:04Z2017-03-15T01:38:04Zhttp://digilib.uin-suka.ac.id/id/eprint/24542This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/245422017-03-15T01:38:04ZPERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DI
BURSA EFEK INDONESIA TAHUN 2011-2014Mergers and acquisitions made by the company with the hope to bring a
number of advantages. Mutually acceptable conditions will occur when merger
and acquisition activity that gain synergies, as a result of the synergy of the
company is expected to improve the company's performance. This study aimed to
analyze the differences in the company's financial performance before and after
mergers and acquisitions in companies that conduct merger and acquisition
activity. Performance is measured using financial ratios Return On Equity (ROE),
Return on Assets (ROA), Net Profit Margin (NPM).
This research was conducted with quantitative methods, to retrieve data
from across the public company mergers and acquisitions in the Indonesia Stock
Exchange (BEI) during the period between 2011 and 2014. The samples in studies
using purposiv sampling method, with the data obtained by 31 companies for
mergers and acquisitions were included in the study criteria. Data analysis
methods used were normality test and different test Paired Sample T-Test.
The results of this research hypothesis testing showed that studies in 2
keuanngan ratio, return on equity and net profit margin on the acquirer does not
show any significant differences compared before and after mergers and
acquisitions. However, in the first financial ratio, return on assets on the acquirer
showed a significant difference compared before and after mergers and
acquisitions.NIM. 13391094 ANA SANTIKA