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ANALISIS EFISIENSI BIAYA DAN TINGKAT PROFTABILITAS SEBELUM DAN SESUDAH MERGER PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA

Dewi, Nur Mala (2012) ANALISIS EFISIENSI BIAYA DAN TINGKAT PROFTABILITAS SEBELUM DAN SESUDAH MERGER PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to determine whether there is a significant different in variable cost afficiency and profitability of the company after merger. Financial performance measured by financial ratios include efisiensi biaya, Net Profit Margin, and Return On Asset with a period of three years before and after merger. Sampling studies were conducted by means of purposive sampling, in order to get a sample of four companies that merger. Different test analysis using the Wilcoxon Signed Ranks Test dan Paired Sample T-test. The analysis of the studies with less use Wilcoxon Signed Ranks Test dan Paired Sample T-test show that there was no significant difference in the cost efficiency and the profitability of the company after merger. Although when seen from a comparison of the average ratio before and after the merger there was a slight increase. A significant increase in the financial ratios occurs in variable cost efficiency after merger. From the analysis it can be concluded that the test results did not find any significant differences in cost efficiency and profitability before and after merger indicates that economic goals are expected to occur after the merger is not reached.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 13 Jan 2015 07:16
Last Modified: 13 Jan 2015 07:16
URI : http://eprints.umm.ac.id/id/eprint/14696

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