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ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH (Studi Empiris Perusahaan Non Keuangan IPO Periode 2010-2012
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Institusion
Universitas Katolik Musi Charitas
Author
Yani, Fitri
Subject
H Social Sciences (General) 
Datestamp
2022-05-17 09:27:33 
Abstract :
This study aims to examine whether there are differences between the company's financial performance 1 year prior to 4 years after going public. The population of this research is all companies listed in Indonesia Stock Exchange in 2010 to 2012. The sample set by using purposive sampling method obtained are as many as 62 non-financial companies. Testing the hypothesis for the ratio of DAR using paired sample T-test (parametric) for normal distribution of data. Meanwhile, hypothesis testing for ROA, ROE, NPM, CR, DER, and TATO using Wilcoxon method (Non-Parametric) with SPSS version 20.00. The test results showed that Ha is rejected, which means there is no difference for measuring the ratio of ROA, NPM, CR, and DER while measuring ROE, DAR, and TATO showing that Ha accepted which means that there is a difference in financial performance between one year before and four years after going public. Keywords: Financial Performance, Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), and Total Asset Turnover (TATO). 
Institution Info

Universitas Katolik Musi Charitas