Analisis Kinerja Keuangan Perusahaan pada Saat Sebelum Melakukan Right Issue dan Setelah Melakukan Right Issue: Studi Empiris pada Bursa Efek Jakarta

Beni Suhendra Winarso (Universitas Ahmad Dahlan Yogyakarta)

Jurnal Akuntansi dan Bisnis
Vol 6, No 1 (2006)

The objectives of this research are to examine a difference of operating performance of companies pre-conducting right issue and post-conducting right issue. If there is a difference, is it significant? This research is use four financial ratios namely liquidity ratio, solvability ratio, profitability ratio, and activity ratio. This ratio is applicable to examine the performance of the company. Total of ten companies go public with purposive sampling method have chosen. This investigation applies a paired samples t-test to testify the hypothesis. Based on the ratios such as current ratio, quick ratio, leverage ratio, return on investment, return on equity, net profit margin, and total assets turnover, the analysis shows nothing significant statistically. This result of the research indicates that there is no significant distinction between pre-conduction and post-conduction of right issues.