Analisis Kinerja Keuangan PT Astra International Tbk Sebelum dan Sesudah Akuisisi PT Astra Aviva Life

Authors

  • Raden Roro Carissa Rahayu Politeknik Negeri Jakarta
  • Fatimah Politeknik Negeri Jakarta

Keywords:

Acquisition, CR, QR, ROA, ROE, NPM, DAR, DER, EPS, Financial Performance

Abstract

Acquisition activities are the fastest way to combine businesses and expand business. However, the fact is that not all acquisitions have a positive impact on a company's financial performance. The goal of this study is to ascertain the contrast in financial performance calculated in 9 (nine) financial ratios namely Current Ratio (CR), Quick Ratio (QR), Cash Ratio, (CaR), Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Earning Per Share (EPS). This research uses secondary data from PT Astra International Tbk’s financial reports. Furthermore, descriptive statistical tests will be accomplish and the hypothesis tested using the Paired Sample T-Test. The results of this research indicate that there are a difference in the liquidity ratio and the activity ratio, but indicate no difference in the activity ratio and the market value ratio.

Additional Files

Published

2024-04-30