Jurnal Eksis
Vol. 18 No. 2 (2022): OCTOBER

Analisis Perbedaan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering

Diyah Permana (Politeknik Negeri Samarinda)
Noktah Tri Marwardika (Politeknik Negeri Samarinda)



Article Info

Publish Date
17 Nov 2022

Abstract

This research aims to distinguish whether there is a significant difference between the company's financial performance before and after conducting an Initial Public Offering (IPO) on the Indonesia Stock Exchange judging by the Current Ratio, Total Assets Turnover, Debt to Equity Ratio, and Return on Investment. The population of this study is the company that conducted the Initial Public Offering on the Indonesia Stock Exchange in 2017 with a sample of 31 non-financial companies taken by purposive sampling. The data collection techniques in this study use documentation techniques. Data analysis techniques are carried out by describing the financial data of the sample company, namely the financial ratio of the period three years before and three years after the Initial Public Offering, which is to use descriptive statistics. The results showed that: there is a significant difference between the company's financial performance before and after the Initial Public Offering (IPO) in 2014-2020 on the Indonesia Stock Exchange both in liquidity ratio, activity ratio, profitability ratio and solvency ratio.

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Journal Info

Abbrev

eksis

Publisher

Subject

Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The focus fields of this journal are accounting, finance, taxation, auditing, business, management, and other relevant ...