Analisis Rasio Likuiditas pada Kinerja Keuangan Perusahaan Sebelum dan Sesudah Go Publik (Studi kasus PT Cahayaputra Asa Keramik Tbk)
Abstract
Penelitian ini dilakukan untuk mengetahui perbedaan yang signifikan antara rasio likuiditas perusahaan material dan industri keramik sebelum dan sesudah go public, serta untuk mengetahui rasio likuiditas mengalami peningkatan atau penurunan setelah go public. Penelitian ini menggunakan perusahaan PT Cahayaputra Asa Keramik Tbk tahun 2016 - 2019. Jenis Penelitian yang dilakukan adalah penelitian studi kuantitatif dengan pendekatan studi kasus (case study). Dengan metode pengambilan sampel blowing sampling, peneliti memilih perusahaan PT Cahayaputra Asa Keramik yang menerbikan laporan keuangan selama periode 2016-2019. Metode analisis data yang digunakan dalam penelitian adalah Analisis Regresi Linier Berganda dan Uji perbedaan yaitu Paired sampel t-test, dengan pengolahan data menggunakan program SPSS 20.0 for window dan taraf signifikansi 5%. Hasil penelitian ini menunjukan bahwa: (1) Tidak adanya perbedaan yang signifikan anatara rasio keuangan PT Cahayaputra Asa Keramik Tbk 2 tahun sebelum dan 2 tahun sesudah go public, (2) Rasio likuiditas mengalami penurunan sebesar 1,02 sesudah go public, (3) Perbedaan nilai rata-rata rasio likuiditas sebelum go public sebesar 1,450 dan sesudah go public sebesar 0,430.
Kata Kunci: Rasio Likuiditas, Kinerja Keuangan, Go Public
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