EQUILIBIRIA
Vol 2, No 2 (2015): Desember 2015

ANALISIS KINERJA KEUANGAN PT SAT NUSAPERSADA Tbk SEBELUM DAN SESUDAH AKUISISI

Lilik Setyowati (Prodi Manajemen Universitas Riau Kepulauan Batam)
Oktavianti Oktavianti (Prodi Manajemen Universitas Riau Kepulauan Batam)
Catur Fatchu Ukhriyawati (Prodi Manajemen Universitas Riau Kepulauan Batam)



Article Info

Publish Date
27 May 2015

Abstract

This study aimed to analyze the differences in performance of the company before and after the acquisition of PT Sat Nusapersada Tbk on year 2006-2009. Performance of the company before and after the acquisition, measured using four financial ratios, ie, Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Current Ratio (CR). Quantitative methods used in this study. This study took data from public companies, in the form of financial statements of PT. Sat Nusapersada Tbk, which make acquisitions. This study also aims to determine the change in the company's financial performance before and after the acquisition. Analyses were performed using independent sample t-test and paired samples. The results of this study indicate that the financial ratios of the four studies, NPM, ROA, ROE, and CR, the two years before and two years after the acquisition, did not show a significant difference compared before and after the acquisition, although reports net loss / income showed a loss after. 

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Journal Info

Abbrev

equi

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Jurnal EQUILIBIRIA Fakultas Ekonomi merupakan media publikasi ilmiah internal fakultas Ekonomi, Universitas Riau Kepulauan focus pada karya ilmiah berupa tulisan dari hasil penelitian yang dilakukan dosen yang meliputi disiplin ilmu Manajemen dan Akuntansi dan ilmu-ilmu lainnya yang ...