Merger dan Akusisi Dampaknya pada Kinerja Keuangan
DOI:
https://doi.org/10.32493/skt.v5i3.19149Keywords:
Kinerja keuangan, Rasio keuangan, Merger dan AkuisisiAbstract
Riset inibermaksud menganalisa dampak merger dan akuisisi pada kinerja keuangan. Dampak tersebut dilihat dari adanya perbedaan kinerja keuangan sebelum dan sesudah peristiwa M&A, dimana kinerja diukurDER,ROI,NPM, EPS, dan PER.Penelitian ini termasuk tipe penelitian komparatif, dengan objek perusahaan yang listing di BEI periode2015-2019. Sampel diseleksi dengan teknikpurposive sampling, diperolehsampel 40 perusahaan yang M&A pada Komisi Persaingan Pengawas Usaha (KPPU). Analisis data yang digunakan yaitu Wilcoxon Signed Ranks Test. Hasil pengujian menunjukkan ROI dan NPM berbeda signifikan setelah melakukan M&A. Sedangkan DER, EPS, PERtidak berbeda signifikan sebelum dan setelah M&AReferences
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