TY  - THES
N1  - Dr. Ibnu Qizam, SE., M.Si., Ak., CA.,
ID  - digilib22389
UR  - https://digilib.uin-suka.ac.id/id/eprint/22389/
A1  - SILFIA NURUL MALINDA SIFITIKA ANGGRAINI, NIM. 12390026
Y1  - 2016/08/30/
N2  - 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.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Difference
KW  -  Performance
KW  -  CR
KW  -  DER
KW  -  TAT
KW  -  NPM
KW  -  PER
M1  - skripsi
TI  - ANALISIS PERBEDAAN KINERJA KEUANGAN BERDASARKAN
PENGUMUMAN RIGHT ISSUE PADA PERUSAHAAN YANG
TERMASUK DI DAFTAR EFEK SYARIAH (DES) TAHUN 2010-2013
AV  - restricted
EP  - 130
ER  -