Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Go Public (Studi Pada Perusahaan Yang Melakukan Initial Public Offerings (Ipo) Pada Tahun 2016-2017 Yang Terdaftar Di Bursa Efek Indonesia

Abstract

Abstrak

This study aims to determine the comparison of the company’s financial performance before and after go public at companies that conduct an Initial Public Offerings in 2016-2017 which are listed on the Indonesia Stock Exchange. The variables used are Current Ratio, Debt To Equity Ratio, Total Assets Turnover, Net Profit Margin, Return On Investment, Return On Equity. In this study using the IBM SPSS Statistics 20 analysis tools. The process of taking sample in this study using a purposive sampling tecnique, 46 companies were obtained as research samples. Reseach result obtained (1) There is no difference in financial performance between before and after go public using the variable Total Assets Turnover, Return On Investment, Return On Equity. (2) There are differences in financial performance between before and after go public using the variable Current Ratio, Debt To Equity Ratio, Net Profit Margin.

Keyword: Financial Performance, Go Public, Initial Public Offerings (IPO)