%0 Generic
%A YAYAH ROKAYAH, 1611031118
%C UNIVERSITAS LAMPUNG
%D 2021
%F eprints:60643
%I FAKULTAS EKONOMI DAN BISNIS
%T PENGARUH AKUISISI TERHADAP KINERJA KEUANGAN    PERUSAHAAN
%U http://digilib.unila.ac.id/60643/
%X     This study aims to examine the differences in financial performance of the  acquisition companies before and after the implementation of the acquisition in  nine sectors, and to test the effect on the ratio of Return On Equity (ROE) before  and after the acquisition.Financial performance variables are represented by  eight financial ratios for different tests, namely the liquidity ratio as measured by  the Current Ratio (CR) Quick Ratio (QR), Total Assets Turn Over (TATO), Net  Profit Margin (NPM), Return on Assets (ROA). Return On Equity (ROE), Debt to  Equity Ratio (DER), Earning Per Share (EPS) And test the effect on the ratio of  Return On Equity (ROE) before and after the acquisition.  This study uses quantitative methods with secondary data obtained from the  website of each company. The research sample was selected using purposive  sampling in order to obtain 93 acquisition companies in Indonesia during 2011-  2018. Data analysis used paired sample t-test with the IBM SPSS Statistics 26  program.  CR results did not differ in eight sectors and one sector differed, QR differed all in  sector, TATO did not differ in eight sectors and one was different, NPM did not  differ in three sectors and six different, ROA is not different by five sectors and  four different sectors, ROE is not different by three and different by six, DER is  not different by seven sectors and different by two sectors, EPS is not different by  seven sectors and two different sectors. And Influence on ROE measurement.    Keywords: Acquisition, Financial Performance, Influence, Current Ratio (CR)  Quick Ratio (QR), Total Asset Turn Over (TATO) ), Net Profit Margin (NPM),  Return on Assets (ROA), Return On Equity (ROE) , Debt to Equity Ratio  (DER), Earning Per Share (EPS)      Penelitian ini bertujuan untuk menguji perbedaan kinerja keuangan pada  perusahaan akuisisi sebelum dan sesudah penerapan akuisisi pada sembilan  sektor, dan uji pengaruh pada rasio Return On Equity (ROE) sebelum dan sesudah  akuisisi.Variabel kinerja keuangan direpresentasikan oleh delapan rasio keuangan  untuk uji beda , yaitu rasio likuiditas yang diukur dengan Current Ratio(CR)  Quick Ratio (QR), Total asset Turn Over (TATO) ), Net Profit Margin (NPM),  Return on Assets (ROA), Return On Equity( ROE), Debt to Equity Ratio (DER),  Earning Per Share (EPS) Dan uji pengaruh pada rasio Return On Equity (ROE)  sebelum dan sesudah akuisisi.  Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang  diperoleh dari website masing-masing perusahaan. Sampel penelitian dipilih  menggunakan purposive sampling sehingga diperoleh 93 perusahaan akuisisi di  Indonesia selama tahun 2011-2018. Analisis data menggunakan analisis uji beda  paired sample t-test dengan program IBM SPSS Statistics 26.  Hasil CR tidak berbeda pada delapan sektor dan satu sektor berbeda,QR berbeda  pada semua sektor, TATO tidak berbeda pada delapan sektor dan satu sektor  bebeda, NPM tidak berbeda tiga sektor dan enam berbeda, ROA tidak berbeda  lima sektor dan empat sektor beda, ROE tidak berbeda tiga dan berbeda enam,  DER tidak berbeda tujuh sektor dan berbeda dua sektor, EPS tidak berbeda tujuh  sektor dan dua sektor berbeda. Dan Berpengaruh pada pengukuran ROE.    Kata kunci: Akuisisi, Kinerja Keuangan, Pengaruh, Current Ratio(CR) Quick  Ratio (QR), Total asset Turn Over (TATO) ), Net Profit Margin (NPM), Return  on Assets (ROA), Return On Equity (ROE),Debt to Equity Ratio (DER),Earning Per Share (EPS)