ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH SEASONED EQUITY OFFERINGS (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

Abstract

ABSTRACT
The aim of this research is to analysis the differences between Financial
Performance Factory before and after Seasoned Equity Offerings. The variable of
this research are Debt to Equity Ratio, Return on Asset, Return on Equity,and Net
Profit Margin. Sample of the research is Factory which did Seasoned Equity
Offerings Marked as Right Issue on 2012-2016 during two years before SEO and
two years after SEO. Based on the result using Paired Sample t-test was gotten
that there is significant differences between Debt to Equity Ratio and Net Profit
Margin factory which is include listing two years before and two years after SEO.
While for Return on Equity and Return on Asset there is no significant difference
between two years before and two years after SEO.
Keyword: Financial Performance, ROA, ROE, NPM, DER, Right Issue