ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to analyze the differences in financial performance of companies before and after acquisition, focusing on companies listed on the Indonesia Stock Exchange (IDX). The method used in this study is a comparative quantitative method with descriptive statistical analysis techniques. The sample in this study consisted of 6 companies, while the data used were financial statement data in the form of profit and loss statements and financial position statements. The results of the analysis showed that TGKA, BIPI, MDKA, and TYRO experienced changes in financial performance after the acquisition, while TBIG and EXCL did not show any changes. The impact of the acquisition on the company's financial performance varied, with BIPI, TYRO and EXCL experiencing a smaller positive impact than TYRO and MDKA, while TGKA experienced a negative impact.