Diana Nopela, 7311416011 (2020) ANALISIS PERBEDAAN PROFITABILITAS PERUSAHAAN SEBELUM DAN SESUDAH AKTIVITAS AKUISISI (Studi Kasus pada Perusahaan yang Tercatat di BEI Periode 2014-2016). Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Nopela, Diana, 2020. “Analysis of the Difference Profitability Before and After Acquisition Activity (a Case Study on Companies Listed in BEI for period 2014-2016)”. Thesis. Management Department. Faculty of Economics. Universitas Negeri Semarang. Supervisor: Dr. Arief Yulianto, S.E., M.M. Keyword: Return on Asset, Acquisition, Financial Performance, Return on Equity This research aimed to analyze whether there were differences in return on asset and return on equity caused by acquisition activity which was did by the companies listed in BEI for the period 2014-2016. ROA and ROE measured by comparing the financial report of the companies 1 year before, 1 year after, and 2 year after acquisition. Acquisition is taking over some or all of the shares of another company so that the acquirer company has the right to control over the target company. The population in this study included all public companies listed on the BEI period between 2014-2016. The sample was selected by probability sampling, in which there were 20 companies do acquisitions. Data analysis methods used in this research to answer the hyphotheses were Wilcoxon sign rank test. The descriptive statistics analysis results showed that the values of mean in ROA and ROE increased after acquisitions, but the result on Wilcoxon signed rank test showed only ROA in period 1 year after acquisition showed there was no significant differences. The conclusion of the study showed that the values of ROA 2 year after, ROE 1 year after and 2 year after acquisition showed there was significant differences, it showed that the companies goal of acqusuition had achieved. Suggestion for futher research to use another financial ratios in analyzing the financial performance of the company.

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