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ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI (STUDI PADA PERUSAHAAN PERBANKAN DI BEI)
This research aims to test comparative analysis before and after acquisition, financial performance that proxied with liquidity ratio, solvency ratio and profit ratio in banking companies which is listed in Indonesia Stock Exchange. The population in this research is a banking company which is listed in the Indonesia Stock Exchange (IDX) during the 2012-2016 period, while the sampling method that beeused is purposive sampling. Based on the predetermined criteria, obtained a sample of 2 banking companies. The analytical method that been used is the difference test of two paired average or also called paired sample t-test with using SPSS (Statistical Product and Service Solutions) application tool. The results showed that the projected financial performance using these 7 ratios were tested using paried sample t-test during the 2-year period before and 2 years after the acquisition, then 4 ratios (Quick Ratio, Net Profit Margin, Return on Asset, Return on Equity ) there was no significant difference before and after the acquisition. While 3 ratios (Current Ratio, Debt to Total Asset, Debt to Equity Ratio) there are significant differences before and after acquisition.
Keywords: Acquisition, Financial Performance, Financial Ratios, Paired Sample t-test.
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