ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI (Studi Kasus PT. XL Axiata Tbk terhadap PT. Axis Telekom Indonesia)

VIVIYANI, VIVIYANI (2018) ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI (Studi Kasus PT. XL Axiata Tbk terhadap PT. Axis Telekom Indonesia). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris bahwa terdapat perbedaan Kinerja Keuangan sebelum dan sesudah akusisi pada PT XL Axiata Tbk. Untuk menganalisis perbedaan rasio keuangan Curent Ratio (CR), Quick Ratio (QR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), Return On Asset (ROA), Return On Equity (ROE). Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian Kuantitatif yang bersifat Komparatif. Jenis data yang digunakan adalah data sekunder berupa laporan triwulanan tahun 2011 – 2017 PT XL Axiata Tbk. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis uji statistik menggunakan uji rata – rata berpasangan Sample Paired Test, uji Wicoxon Signed Rank Test dengan menggunakan SPSS 24. Hasil Perbandingan rata –rata rasio keuangan menunjukkan bahwa Rasio Likuiditas CR mengalami kenaikan 8%, dan Rasio Leverage DER juga mengalami kenaikan 94%, sedangkan untuk Rasio Likuiditas QR, Rasio Aktivitas TATO Rasio Profitabilitas ROA, ROE, mengalami penurunan dengan masing – masing nilai penurunan 2%, 12%, 5%, 5%. Hasil pengujian Sample Paired T-test untuk CR dan QR tidak terdapat perbedaan yang signifikan antara sebelum dan sesudah akuisisi, sedangkan untuk rasio TATO terdapat perbedaan yang signifikan. Hasil pengujian Wilcoxon Signed Rank Test untuk rasio DER, ROA, ROE terdapat perbedaan yang signifikan antara sebelum dan sesudah akuisisi. Kata Kunci : Kata Kunci : Kinerja Keuangan, Current ratio, Quick Ratio, Total Asset Turnover, Debt To Equity Ratio, Total Asset Turnover, Return On Asset, Return On Equity.// ABSTRACT This study aims to provide empirical evidence that there are differencesin financial performance before and after the acquisition of PT XL Axiata Tbk. To analyze differences in financial ratios of Current Ratio (CR), Quick Ratio (QR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), Return On Asset (ROA), Return On Equity (ROE). The type of research use in this study is quantitative research that is comparative. The type of data used is secondary data in the form of quarterly reports from 2011 to 2017 PT XL Axiata Tbk. Data collection techniques use documentation method through IDX official website : www.idx.co.id. The data analysis technique used in this study is a statistical test using an average pair paired test, wilcoxon signed ranks test. The result of the average comparison of financial ratios show that the CR likuidity ratio has increased 8% and the DER leverage ratio also has increase of 94%. While for the QR likuidity ratio, TATO, Profitability ratios ROA, ROE decreaseof 2%, 12%, 5%, 5%. The result of sample paired t-test for CR and QR did not have a significant difference between before and after acquisition, while for the total asset turnover ratio there were significant difference. The result of the wilcoxon signed ranks test for ratio DER, ROA, ROE there are significant differences between before and after the acquisition. Kata Kunci : Keywords : Finnacial Performace, Current Ratio, Quick Ratio, Debt to Equity Ratio, Total Asset Turnover,

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Pratama, Bayu NIDN0309038703 bayu_pratama@stei.ac.id
Subjects:	Akuntansi > Akuntansi Manajemen
Divisions:	S1 Akuntansi
Depositing User:	Mr Miptahudin Almurtado
Date Deposited:	12 Dec 2022 02:19
Last Modified:	12 Dec 2022 02:19
URI:	http://repository.stei.ac.id/id/eprint/9044

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