creators_name: Trisa Andaluri, 1111031111
creators_id: trisaandaluri_x2@yahoo.com
type: other
datestamp: 2015-08-21 09:14:25
lastmod: 2015-08-21 09:14:25
metadata_visibility: show
title: ANALISIS PERBANDINGAN KINERJA KEUANGAN BADAN USAHA
MILIK NEGARA (BUMN) DI INDONESIA SEBELUM DAN SESUDAH
PRIVATISASI
ispublished: pub
subjects: HF5601
full_text_status: restricted
abstract: 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.
date: 2015-08-14
date_type: published
publisher: Fakultas Ekonomi dan Bisnis
place_of_pub: Universitas Lampung
institution: UNIVERSITAS LAMPUNG
department: FEB
thesis_type: other
citation:   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.     
document_url: http://digilib.unila.ac.id/12036/19/ABSTRAK.pdf
document_url: http://digilib.unila.ac.id/12036/20/ABSTRACT.pdf
document_url: http://digilib.unila.ac.id/12036/1/COVER%20DALAM.pdf
document_url: http://digilib.unila.ac.id/12036/4/PERSETUJUAN.pdf
document_url: http://digilib.unila.ac.id/12036/54/PENGESAHAN.pdf
document_url: http://digilib.unila.ac.id/12036/5/PERNYATAAN.pdf
document_url: http://digilib.unila.ac.id/12036/3/RIWAYAT%20HIDUP.pdf
document_url: http://digilib.unila.ac.id/12036/6/PERSEMBAHAN.pdf
document_url: http://digilib.unila.ac.id/12036/10/MOTO.pdf
document_url: http://digilib.unila.ac.id/12036/7/SANWACANA.pdf
document_url: http://digilib.unila.ac.id/12036/9/DAFTAR%20ISI.pdf
document_url: http://digilib.unila.ac.id/12036/8/DAFTAR%20TABEL.pdf
document_url: http://digilib.unila.ac.id/12036/11/DAFTAR%20LAMPIRAN.pdf
document_url: http://digilib.unila.ac.id/12036/12/DAFTAR%20GAMBAR.pdf
document_url: http://digilib.unila.ac.id/12036/13/BAB%20I.pdf
document_url: http://digilib.unila.ac.id/12036/14/BAB%20II.pdf
document_url: http://digilib.unila.ac.id/12036/16/BAB%20III.pdf
document_url: http://digilib.unila.ac.id/12036/15/BAB%20IV.pdf
document_url: http://digilib.unila.ac.id/12036/17/BAB%20V.pdf
document_url: http://digilib.unila.ac.id/12036/18/DAFTAR%20PUSTAKA.pdf