Jurnal Riset Akuntansi Aksioma
Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025

ANALISIS AKUISISI PERUSAHAAN MIGAS TERHADAP KEPUTUSAN INVESTASI DAN KINERJA KEUANGAN

Yuni Kurniawati (Unknown)
Heikal, Jerry (Unknown)



Article Info

Publish Date
18 Jun 2025

Abstract

This study analyzes the potential assessment of company acquisitions in the Oil & Gas sector for investment decisions by comparing changes in financial performance segmentation from 2021 to 2022. The method used is K-Means Clustering analysis to classify companies based on indicators such as Net Profit Margin, Return on Equity (ROE), and Debt-to-Equity Ratio (DER). Data from 33 Oil & Gas sector companies were analyzed, revealing that two companies experienced significant performance improvements (PT Ratu Prabu Energi Tbk and PT Sugih Energy Tbk), one company showed a decline in performance (PT Super Energy Tbk), while the remaining 30 companies remained relatively stable. The findings of this study provide insights for investors in determining acquisition strategies, where companies with improved performance indicate good growth potential, while those with declining performance require further evaluation and may become acquisition targets. This research contributes to the financial and investment management literature by offering a comprehensive analysis of changes in financial performance segmentation in the Oil & Gas sector. The findings serve as a valuable reference for decision-makers in formulating more optimal investment strategies.

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Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...