e_Jurnal Ilmiah Riset Akuntansi
Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi

Dampak Privatisasi pada Kinerja Keuangan Badan Usaha Milik Negara

Pratiwi, Dwi Agustin (Unknown)
Malikah, Anik (Unknown)
Anwar, Siti Aminah (Unknown)



Article Info

Publish Date
09 Aug 2024

Abstract

Companies that function well are guaranteed to survive because they gain public trust, thereby providing people with comfort in investing in the company. A company's performance can be measured using various indicators. In this research, profitability is measured by return on equity (ROE), which is the ratio of net profit after tax to equity used to measure the level of return on shareholder investment. The privatization of BUMN in Indonesia explains that privatization causes significant changes in the nature and structure of company owners and management personnel, which ultimately has a significant impact on the performance of the privatized company. BUMN often receive the attention of important parts of society. Due to being too consumptive in the use of existing resources, criminal acts of corruption and poor profitability, BUMN is considered an inefficient business unit. The aim of this research is to find and analyze differences in the financial performance of BUMN before and after privatization.Keywords: Privatization, Financial Performance

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...