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Journal : Journal of Accounting and Digital Finance

Perbandingan kinerja keuangan perusahaan sebelum dan sesudah akuisisi pada perusahaan yang terdaftar di BEI Ningsih, Tantri Utami; Hasmarini, Maulidyah Indira
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1621

Abstract

This study examines the differences in companies’ financial performance before and after acquisition. The sample used consists of companies listed on the Indonesia Stock Exchange that underwent acquisitions between 2020 and 2024, with a total sample size of five companies. Financial performance was assessed based on the two years before and after the acquisition. The sampling technique used was purposive sampling. Data collection techniques were conducted through financial reports from the Indonesia Stock Exchange. The variables studied included liquidity ratio (current ratio), solvency (debt-equity ratio), profitability (return on assets), market (earnings per share), and activity (total asset turnover). Data analysis methods used paired sample t-tests for normally distributed data, while non-normal data used Wilcoxon Ranks. The analysis results indicate no significant differences in the five ratios studied, namely liquidity ratio, solvency ratio, profitability ratio, market ratio, and activity ratio, before and after the acquisition.
Co-Authors Aan Sofyan Achmad Rosyid Ade Saputra, Hulda Aditya Ristianto Afiq Miftahurizqi Alhaq Agam Firdaus Agathon, Favian Ardine Agung Riyardi Aji Kusuma, Fauzan Al Husori, Dimas Fajar Alfalerina Puspa Millenia Alfiadiba Salsabila Alif Doniansyah Putranta Almira, Nabila Amalia, Rizka Fadilla Andriyani, Rachma Fadia Anggita Iga Melani Aprilia Putri Wulandari Ardiansyah, Doni Aulya, Deva Tara Azhar Alam Azmi, Mohammad Ihsanul Bagas Megondaru Berliandini, Firly Meidhita Cahyaningsih, Pinaestri Chuzaimah Chuzaimah Chuzaimah Chuzaimah, Chuzaimah Dani Bagus Salosa Daryono Soebagiyo Daryono Soebagiyo Daryono Soebagyo Daryono Soebagyo Daryono Subagyo Devi, Shela Nirmala Didit Purnomo Dwi Murtiningsih Eni Setyowati Erico Perdana Kusuma Faisal Reza Firmansyah Faradilla, Allya Rahma Fauzan Aji Kusuma Fauzul Hanif Noor Athief Firsta Ayu Fitria Asmoro Gahari, Radya Rayhan Muhammad Gigha Yafits Avicena Hanif Fakhruddin Harun Harun Harun Harun Hidayat, Muhammad Rizky Huda Einurohmah Imam Prayogo Isfianti, Febriana Mutia Isyani Isyani Isyani, Isyani Luthfianto, Naufal M. Zulfi Rahadi Maharani, Dyah Ayu Mahendra Tama, Thoriq Wahyu Moh Alif Febriyan Mohammad Arif Muhammad Arif Muhammad Arif Murtiningsih, Dwi Nabila Jennanda Ridwan Nazirah, Siti Nico Candra Pratama Niken Larasati Ningsih, Putri Ayu Ningsih, Tantri Utami Novie Dwi Lestari Nugraha, Fathony Dian Nurcholis, Muhammad Octaviana, Farida Nur Okky Setya Nugroho Pinaestri Cahyaningsih Prabaningtyas, Sitaresmi Puspa Indah Pamungkas Sari Putri, Anindya Widiyana Ishya Putri, Nanda Puspita Marga Rafiuddin, Mohammad Rahadi, M. Zulfi Rahma Ika Fitriana Ramadan*, Vikram Edo Reza Meilawati Riyan Afrizal, M. Fathul Rosyid, Achmad Salsabilla Luthfia Karunia Putri Septyaningrum, Ariana Anjas Shela Nirmala Devi Silma Salsabila Thoriq Wahyu Mahendra Tama Toha Isnah Pamungkas Trian Gigih Kuncoro Turkita, Dyan Almaas Virgananda Radhitya Saputra Wulandari, Aprilia Putri Wuri Nur Indah Sari