?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+AKUISISI+TERHADAP+KINERJA+KEUANGAN%0D%0A%0D%0APERUSAHAAN&rft.creator=YAYAH+ROKAYAH%2C+1611031118&rft.subject=330+Ekonomi&rft.description=%0D%0A%0D%0AThis+study+aims+to+examine+the+differences+in+financial+performance+of+the%0D%0Aacquisition+companies+before+and+after+the+implementation+of+the+acquisition+in%0D%0Anine+sectors%2C+and+to+test+the+effect+on+the+ratio+of+Return+On+Equity+(ROE)+before%0D%0Aand+after+the+acquisition.Financial+performance+variables+are+represented+by%0D%0Aeight+financial+ratios+for+different+tests%2C+namely+the+liquidity+ratio+as+measured+by%0D%0Athe+Current+Ratio+(CR)+Quick+Ratio+(QR)%2C+Total+Assets+Turn+Over+(TATO)%2C+Net%0D%0AProfit+Margin+(NPM)%2C+Return+on+Assets+(ROA).+Return+On+Equity+(ROE)%2C+Debt+to%0D%0AEquity+Ratio+(DER)%2C+Earning+Per+Share+(EPS)+And+test+the+effect+on+the+ratio+of%0D%0AReturn+On+Equity+(ROE)+before+and+after+the+acquisition.%0D%0AThis+study+uses+quantitative+methods+with+secondary+data+obtained+from+the%0D%0Awebsite+of+each+company.+The+research+sample+was+selected+using+purposive%0D%0Asampling+in+order+to+obtain+93+acquisition+companies+in+Indonesia+during+2011-%0D%0A2018.+Data+analysis+used+paired+sample+t-test+with+the+IBM+SPSS+Statistics+26%0D%0Aprogram.%0D%0ACR+results+did+not+differ+in+eight+sectors+and+one+sector+differed%2C+QR+differed+all+in%0D%0Asector%2C+TATO+did+not+differ+in+eight+sectors+and+one+was+different%2C+NPM+did+not%0D%0Adiffer+in+three+sectors+and+six+different%2C+ROA+is+not+different+by+five+sectors+and%0D%0Afour+different+sectors%2C+ROE+is+not+different+by+three+and+different+by+six%2C+DER+is%0D%0Anot+different+by+seven+sectors+and+different+by+two+sectors%2C+EPS+is+not+different+by%0D%0Aseven+sectors+and+two+different+sectors.+And+Influence+on+ROE+measurement.%0D%0A%0D%0AKeywords%3A+Acquisition%2C+Financial+Performance%2C+Influence%2C+Current+Ratio+(CR)%0D%0AQuick+Ratio+(QR)%2C+Total+Asset+Turn+Over+(TATO)+)%2C+Net+Profit+Margin+(NPM)%2C%0D%0AReturn+on+Assets+(ROA)%2C+Return+On+Equity+(ROE)+%2C+Debt+to+Equity+Ratio%0D%0A(DER)%2C+Earning+Per+Share+(EPS)%0D%0A%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menguji+perbedaan+kinerja+keuangan+pada%0D%0Aperusahaan+akuisisi+sebelum+dan+sesudah+penerapan+akuisisi+pada+sembilan%0D%0Asektor%2C+dan+uji+pengaruh+pada+rasio+Return+On+Equity+(ROE)+sebelum+dan+sesudah%0D%0Aakuisisi.Variabel+kinerja+keuangan+direpresentasikan+oleh+delapan+rasio+keuangan%0D%0Auntuk+uji+beda+%2C+yaitu+rasio+likuiditas+yang+diukur+dengan+Current+Ratio(CR)%0D%0AQuick+Ratio+(QR)%2C+Total+asset+Turn+Over+(TATO)+)%2C+Net+Profit+Margin+(NPM)%2C%0D%0AReturn+on+Assets+(ROA)%2C+Return+On+Equity(+ROE)%2C+Debt+to+Equity+Ratio+(DER)%2C%0D%0AEarning+Per+Share+(EPS)+Dan+uji+pengaruh+pada+rasio+Return+On+Equity+(ROE)%0D%0Asebelum+dan+sesudah+akuisisi.%0D%0APenelitian+ini+menggunakan+metode+kuantitatif+dengan+data+sekunder+yang%0D%0Adiperoleh+dari+website+masing-masing+perusahaan.+Sampel+penelitian+dipilih%0D%0Amenggunakan+purposive+sampling+sehingga+diperoleh+93+perusahaan+akuisisi+di%0D%0AIndonesia+selama+tahun+2011-2018.+Analisis+data+menggunakan+analisis+uji+beda%0D%0Apaired+sample+t-test+dengan+program+IBM+SPSS+Statistics+26.%0D%0AHasil+CR+tidak+berbeda+pada+delapan+sektor+dan+satu+sektor+berbeda%2CQR+berbeda%0D%0Apada+semua+sektor%2C+TATO+tidak+berbeda+pada+delapan+sektor+dan+satu+sektor%0D%0Abebeda%2C+NPM+tidak+berbeda+tiga+sektor+dan+enam+berbeda%2C+ROA+tidak+berbeda%0D%0Alima+sektor+dan+empat+sektor+beda%2C+ROE+tidak+berbeda+tiga+dan+berbeda+enam%2C%0D%0ADER+tidak+berbeda+tujuh+sektor+dan+berbeda+dua+sektor%2C+EPS+tidak+berbeda+tujuh%0D%0Asektor+dan+dua+sektor+berbeda.+Dan+Berpengaruh+pada+pengukuran+ROE.%0D%0A%0D%0AKata+kunci%3A+Akuisisi%2C+Kinerja+Keuangan%2C+Pengaruh%2C+Current+Ratio(CR)+Quick%0D%0ARatio+(QR)%2C+Total+asset+Turn+Over+(TATO)+)%2C+Net+Profit+Margin+(NPM)%2C+Return%0D%0Aon+Assets+(ROA)%2C+Return+On+Equity+(ROE)%2CDebt+to+Equity+Ratio+(DER)%2CEarning+Per+Share+(EPS)&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60643%2F1%2FYayah%2520Rokayah_Abstrak%25201611031118%2520-%2520Yayah%2520Rokayah.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60643%2F2%2FYayah%2520Rokayah%2520Skripsi%2520Full%2520%2528terbaruu%2529123%2520-%2520Yayah%2520Rokayah.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60643%2F3%2FYayah%2520Rokayah%2520Skripsi%2520Tanpa%2520Pembahasan%2520%2528terbaru%252912233%2520-%2520Yayah%2520Rokayah.pdf&rft.identifier=++YAYAH+ROKAYAH%2C+1611031118++(2021)+PENGARUH+AKUISISI+TERHADAP+KINERJA+KEUANGAN+PERUSAHAAN.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F60643%2F