?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+KINERJA+KEUANGAN+SEBELUM+DAN+SESUDAH+AKUISISI%0D%0APADA+PERUSAHAAN+PENGAKUISISI+YANG+TERDAFTAR%0D%0ADI+BURSA+EFEK+INDONESIA+PERIODE+2011-2015&rft.creator=Jestina+Sidauruk%2C+1311011087&rft.subject=HD61+Risk+Management&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+perbedaan+kinerja+keuangan+sebelum%0D%0Adan+sesudah+akuisisi.+Kinerja+keuangan+diukur+dengan+menggunakan+rasio%0D%0Akeuangan%3A+Likuiditas+(current+ratio+dan+quick+ratio)%2C+Aktivitas+(inventory+turn%0D%0Aover+dan+account+receivable+turn+over)%2C+Profitabilitas+(net+profit+margin%2C+return+on%0D%0Aasset%2C+dan+return+on+equity)%2C+Solvabilitas+(debt+to+equity+ratio+dan+long+term+debt%0D%0Ato+equity+ratio)+dan+Pertumbuhan+(Pertumbuhan+earning+per+share).+Populasi%0D%0Adalam+penelitian+ini+adalah+perusahaan+go+public+di+Bursa+Efek+Indonesia+yang%0D%0Amelakukan+akuisisi+tahun+2013.+Sampel+dalam+penelitian+ini+diperoleh+sebanyak+8%0D%0Aperusahaan+pengakuisisi+dengan+menggunakan+metode+Simple+Random+Sampling%2C%0D%0Adata+penelitian+ini+diperoleh+melalui+website+(www.idx.co.id).+Analisis+data%0D%0Amenggunakan+analisis+statistik+deskriptif%2C+uji+normalitas+dan+uji+beda+regresi%0D%0Avariabel+dummy%2C+uji+hipotesis+t+untuk+menguji+perbedaan+secara+parsial.+Tingkat%0D%0Akesalahan+atau+signifikan+yang+digunakan+dalam+penelitian+ini+adalah+sebesar+5%25.%0D%0AHasil+uji+t+menunjukan+bahwa+variabel+current+ratio+(CR)%2C+quick+ratio+(QR)%2C%0D%0Ainventory+turn+over+(ITO)%2C+account+receivable+turn+over+(ARTO)%2C+net+profit%0D%0Amargin%2C+debt+to+equity+ratio+(DER)%2C+long+term+debt+to+equity+ratio+(LTDER)+dan%0D%0Apertumbuhan+earning+per+share+menunjukkan+bahwa+tidak+terdapat+perbedaan%0D%0Asebelum+dan+sesudah+akuisisi+dengan+nilai+t+hitung+%3C+nilai+t+tabel+(2%2C02108)+dan%0D%0Anilai+signifikansi+%3E+0%2C05.+Sedangkan+variabel+return+on+asset+dan+return+on+equity%0D%0Amenunjukkan+bahwa+terdapat+perbedaan+sebelum+dan+sesudah+akuisisi+dengan%0D%0Anilai+t+hitung+%3E+nilai+t+tabel+(2%2C02108)+dan+nilai+signifikansi+%3C+0%2C05.+Investor%0D%0Asebaiknya+lebih+berhati-hati+dalam+berinvestasi+pada+perusahaan+yang+melakukan%0D%0Aakuisisi%2C+karena+akuisisi+tidak+selalu+membawa+dampak+yang+baik+bagi%0D%0Aperusahaan.%0D%0AKata+kunci+%3A+Akuisisi%2C+Kinerja+Keuangan%2C+Rasio+Keuangan%2C+Uji+Beda+Regresi%0D%0AVariabel+dummy.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+study+aimed+to+analyze+the+differences+of+financial+performance+before+and%0D%0Aafter+the+acquisition.+The+financial+performance+were+measured+by+using+financial%0D%0Aratios%3A+Liquidity+(current+ratio+and+quick+ratio)%2C+Activities+(inventory+turnover+and%0D%0Aaccounts+receivable+turnover)%2C+Profitability+(net+profit+margin%2C+return+on+assets%2C%0D%0Aand+return+on+equity)%2C+Solvency+(debt+to+equity+ratio+and+long-term+debt+to+equity%0D%0Aratio)+and+Growths+(growth+of+earnings+per+share).+Population+of+this+study+is+the%0D%0Ago+public+companies+in+Indonesia+Stock+Exchange+which+doing+acquisitions+in%0D%0A2013.+The+samples+of+this+study+were+obtained+8+acquirer+companies+using+simple%0D%0Arandom+sampling+method%2C+this+research+data+obtained+through+the+website%0D%0A(www.idx.co.id).+Analysis+of+data+using+descriptive+statistics%2C+normality+test+and%0D%0Adifferent+test+of+dummy+variable+regression%2C+t+hypothesis+testing+to+test+the%0D%0Adifferences+partially.+The+rate+error+or+significant+used+in+this+study+was+5%25.+The%0D%0Aresults+of+t+test+showed+that+the+variable+current+ratio+(CR)%2C+quick+ratio+(QR)%2C%0D%0Ainventory+turnover+(ITO)%2C+accounts+receivable+turnover+(ARTO)%2C+net+profit%0D%0Amargin%2C+debt+to+equity+ratio+(DER)%2C+long-term+debt+to+equity+ratio+(LTDER)+and%0D%0Aearnings+per+share+growth+shows+that+there+is+no+difference+before+and+after+the%0D%0Aacquisition+with+value+of+t+count+%3C+t+table+(2%2C02108)+and+the+significance+value+%3E%0D%0A0%2C05.+While+the+variables+return+on+assets+and+return+on+equity+showed+that+there%0D%0Ais+the+difference+before+and+after+the+acquisition+with+value+of+t+count+%3E+t+table%0D%0A(2%2C02108)+and+the+significance+value+%3C+0%2C05.+Investors+should+be+cautious+in%0D%0Ainvesting+on+companies+which+doing+acquisitions%2C+because+the+acquisition+does%0D%0Anot+always+bring+a+good+impact+for+the+company.%0D%0AKeywords%3A+Acquisitions%2C+Financial+Performance%2C+Financial+Ratios%2C+different+test%0D%0Aof+dummy+variable+regression.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-02-21&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25882%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25882%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25882%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Jestina+Sidauruk%2C+1311011087++(2017)+ANALISIS+KINERJA+KEUANGAN+SEBELUM+DAN+SESUDAH+AKUISISI+PADA+PERUSAHAAN+PENGAKUISISI+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+PERIODE+2011-2015.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F25882%2F