Open AccessKINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI PADA PT BUMI SERPONG DAMAI TBK
Author(s) -
Chandra Jaya Varana,
Ellen Rusliati
Publication year - 2018
Publication title -
jurnal riset bisnis dan manajemen
Language(s) - English
Resource type - Journals
eISSN - 2580-9539
pISSN - 1979-0600
DOI - 10.23969/jrbm.v11i1.872
Subject(s) - current ratio , debt to equity ratio , business , asset turnover , financial ratio , business administration , equity ratio , return on equity , debt ratio , debt , financial system , return on assets , finance , nonprobability sampling , market liquidity , stock exchange , population , demography , sociology
This research aims to analyze financial performance before and after acquisition of PT Bumi Serpong Damai. Financial performance measured by using financial ratio: Current Ratio (CR), Total Asset Turnover (TATO), Debt Equity Ratio (DER). Methods of analysis using comparative descriptive with paired sample t-test, this research data used are the financial statements of PT Bumi Serpong Damai periodof 2008-2014. The result of this research indicate that there are no differences between the financial perfoermance before and afrter acquisition, as measured by current ratio, total asset turnover, debt equity ratio, and return on equity.