E-JURNAL AKUNTANSI
Vol 30 No 1 (2020)

Dampak Privatisasi BUMN Terhadap Kinerja Keuangan BUMN Indonesia

Tapi Omas Annisa (Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia)
Jeffits Khusnu Alif (Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia)



Article Info

Publish Date
14 Jan 2020

Abstract

This study aims to examine the differences in state-owned companies before privatization and after privatization is conducted in terms of the company’s financial perfomance. The company’s financial performance uses 10 financial of Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return On Assets, Return on Investment, Current Ratio, Total Debt to Total Asset Ratio, Total Debt to Equity Ratio, Fix Asset Turnover Ratio, Net Asset Turnover Ratio. This study method uses quantitative research. Data analysis uses mann-whitney different test. The sample of state-owned companies with a period consisting of 4 years before privatization and 4 years after privatization. Hypothesis test results show that the financial performance of state-owned companies after privatization is better than before privatization.Keywords: Privatization; Financial Performance; State-Owned

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...