Trisa Andaluri, 1111031111 (2015) ANALISIS PERBANDINGAN KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI INDONESIA SEBELUM DAN SESUDAH PRIVATISASI. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Penelitian ini bertujuan untuk membandingkan kinerja keuangan BUMN di Indonesia sebelum dan sesudah privatisasi. Kinerja keuangan BUMN diukur dengan menggunakan rasio keuangan berdasarkan KEP-100/MBU/2002 yang terdiri dari: return on equity (ROE), return on investment (ROI), cash ratio, current ratio, collection period, inventory turnover, total asset turnover dan owner’s equity to total asset ratio. Populasi dalam penelitian ini adalah BUMN non-industri keuangan di Indonesia yang melakukan privatisasi dari tahun 2002-2012 melalui Initial Public Offering (IPO) dengan menggunakan metode purposive sampling. Sampel penelitian ini adalah 8 BUMN, dengan periode penelitian 2 tahun sebelum dan 2 tahun sesudah privatisasi. Penelitian menggunakan uji beda berpasangan (uji t) untuk menguji perbedaan kinerja keuangan sebelum dan sesudah privatisasi. Hasil penelitian ini menunjukkan ada perbedaan yang signifikan pada rasio keuangan return on equity (ROE), cash ratio, current ratio, dan total asset turnover sebelum dan sesudah privatisasi. Sedangkan pada return on investment (ROI), collection period, inventory turnover, dan owner’s equity to total asset ratio tidak terdapat perbedaan yang signifikan sebelum dan sesudah privatisasi. Kata kunci: Privatisasi, Kinerja Keuangan, Rasio Keuangan. Abstract This research aims to compare the financial performance of state owned enterprises in Indonesia before and after privatization. Financial performance is measured by financial ratios based on KEP-100/MBU/2002 such as: return on equity (ROE), return on investment (ROI), cash ratio, current ratio, collection period, inventory turnover, total asset turnover and owner’s equity to total asset ratio. The population of this research is non financial industry of state-owned enterprises which are privatized from 2002 to 2012 through Initial Public Offering (IPO) using purposive sampling method.The sample on this research are 8 stateowned enterprises with the interval of 2 years before and 2 years after privatization. The statistic instrument used in this research is paired sample t-test to compare financial performance before and after privatization. The result of this research shows that there are significant differences in return on equity (ROE), cash ratio, current ratio, dan total asset turn over of the state-owned enterprises before and after privatization.Whereas there are no differences in return on investment (ROI), collection period, inventory turn over, dan equity to total asset ratio of the state-owned enterprises before and after privatization. Keywords: Privatization, Financial Performance, Financial Ratio.
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | > HF Commerce > HF5601 Accounting |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
| Pengguna Deposit: | 4233362 . Digilib |
| Date Deposited: | 21 Aug 2015 09:14 |
| Terakhir diubah: | 21 Aug 2015 09:14 |
| URI: | http://digilib.unila.ac.id/id/eprint/12036 |
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