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Analisis Perbedaan kinerja Perusahaan Sebelum dan sesudah merger dan akuisisi pada perusahaan yang terdaftar di bursa efek indonesia tahun 2018-2021

Pengarang : Anifah, Yohani, Usam

Kata Kunci   :merger, akuisisi dan Rasio Keuangan

ABSTRACT

This study aims to determine the difference in company performance before and
after mergers and acquisitions in companies listed on the Indonesian Stock
Exchange in 2018-2021. There were 17 companies as the sample by purposive
sampling technique. Meanwhile, Paired Sample T-Test was applied as the analysis
tool. Furthermore, the variables are ROA, ROE, OPM, NPM, CR and DER. The
result stated the significant value of OPM was 0,043 < 0,05 and the CR was 0,009
< 0,05. It means there is a difference between before and after mergers and
acquisitions. For the investors, this study is expected as the consideration in
making decisions for investing into the company before and after mergers and
acquisitions.
Keywords: financial ratios, mergers, acquisition

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