JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Vol. 3 No. 2 (2026): Maret

Analisis Komparasi Kinerja Keuangan Sebelum Dan Sesudah Merger Pada PT Indosat Ooredoo Hutchison Tbk Periode 2019 – 2024

Annisa Dalimunthe (Unknown)
Fikron Al-Choir (Unknown)



Article Info

Publish Date
19 Feb 2026

Abstract

Abstract. This study aims to determine the differences in financial performance at PT Indosat Ooredoo Hutchison Tbk for the 2019-2024 period before and after the merger, as measured by the Current Ratio, Debt to Asset Ratio, Net Profit Margin, and Total Asset Turn Over. The research method used is a quantitative method with a comparative approach. Data analysis techniques in this study used descriptive statistical analysis, normality tests, and the Paired Sample t-Test and Wilcoxon Signed Rank Test using SPSS. The results of this study indicate that partially, there is no significant difference in the Current Ratio with a significance value of 0.136 > 0.05. For the Debt to Asset Ratio, there is a significant difference with a significance value of 0.024 < 0.05. For the Net Profit Margin, there is no significant difference with a significance value of 0.388 > 0.05. Furthermore, for the Total Asset Turn Over, there is no significant difference with a significance value of 0.178 > 0.05. The conclusion of this study indicates that the merger policy only provides a significant influence on reducing the company's debt ratio (solvability).

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Journal Info

Abbrev

jrme

Publisher

Subject

Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Description

JURNAL RUMPUN MANAJEMEN DAN EKONOMI (JRME) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...