Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Merger Dan Akuisisi (Studi Pada Perusahaan Yang Melakukan Merger dan Akuisisi tahun 2013 di Bursa Efek Indonesia)

Abstract

Abstract
This study aims to assess the difference between the performance of your company before and
after mergers and acquisitions. Sample in this research is a number of 15 companies with
research results show that the financial performance is assessed from net profit margin,
return on asset, return on equity, current ratio, and debt to asset show that return on equity
has differences before mergers and acquisitions and after Mergers and acquisitions whereas
other variables have no difference between before and after mergers and acquisitions.
Keywords: financial performance, net profit margin, return on asset, return on equity,
current ratio, debt to asset ratio