ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN INITIAL PUBLIC OFFERING (IPO)
DOI:
https://doi.org/10.25170/10.25170/jara.v13i2.476Keywords:
Initial Public Offering, CR, TATO, DER, ROE, financial perfomanceAbstract
This study aims to determine the differences in corporate financial performance before and after Initial Public Offering (IPO). Variables in this study using Current Ratio (CR), Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), Return On Equity (ROE). The sample used in this study is a company that IPO in 2013-2014 as many as 37 companies with purposive sampling method. Hypothesis testing method using paired sample t-test (paired sample t-test).Based on the results of descriptive analysis shows the increase of CR means after IPO, while in TATO, DER, ROE decreased. Based on the results of paired sample T-test shows there are significant differences in CR, TATO, ROE after IPO, while DER no significant difference after IPO.
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Brigham, Eugene F dan Joel F. Houston. 2014. Fundamentals of Financial Management, 14th Edition. Mason: South-Western Cengange Learning
Inayah, N. 2011. Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Go Public (Studi Kasus pada PT. Jasa Marga Tbk). Jurnal Ekonomi, 8(2): 38-50. Universitas Brawijaya Malang. Malang
Jumingan. (2011). Pengaruh Rasio Likuiditas, Rasio Leverage Dan Rasio Aktivitas Terhadap Kinerja Keuangan Perusahaan. Jurnal Administrasi Bisnis, 8(1), 2–3.
Khatami Raden Rustam Hidayat Sri Sulasmiyati, N. (2017). Analisis Kinerja KeuanganPerusahaan Ssebelum dan Sesudah Initial Public Offering (IPO) di Bursa Efek Indonesia (Studi pada Perusahaan Non Finansial yang Listing di BEI Tahun 2011). Jurnal Administrasi Bisnis (JAB),Vol 47(1).
Munisi, G. H. (2017). Financial Performance of Initial Public Offerings: Companies listed on Dar es Salaam Stock Exchange. Business and Economics Journal, 8(2).
Sawir, A. (2001). Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Jakarta. PT Gramedia Pustaka Utama.
Sen, Yung dan Syafitri, Lili. 2014. Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Initial Public Offering Pada Perusahaan Go Public di Bursa Efek Indonesia. Jurnal Manajemen. STIE MDP.
Sunariyah. (2010). Pengantar Pengetahuan Pasar Modal. Edisi ke-6. Yogyakarta. UPP-AMP YKPN.
Susilowati, F., & Amanah, L. (2013). Analisis Kinerja Keuangan Sebelum Dan Sesudah Go Public. Jurnal Ilmu & Riset Akuntansi, 2(3).
Widiyanto, Mikha Agus. (2013). Statistik Terapan: Konsep dan Aplikasi dalam Penelitian Bidang Pendidikan, Psikologi, dan Ilmu Sosial Lainnya. Jakarta. PT Elex Media Komputindo.
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Published
2019-10-01
How to Cite
Juliana, S. R., & Sumani, S. (2019). ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN INITIAL PUBLIC OFFERING (IPO). Jurnal Akuntansi, 13(2), 105–122. https://doi.org/10.25170/10.25170/jara.v13i2.476
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