Analisis Kinerja Keuangan Sebelum Dan Sesudah Melakukan Initial Public Offering (Studi Pada Perusahaan Yang Melakukan Initial Public Offering Pada Tahun 2018 Yang Terdaftar Di Bursa Efek Indonesia)

Abstract

Abstract

The purpose of this research is to find out the difference between the Company's Financial Performance before or after the Initial Public Offering on the Indonesia Stock Exchange. The variables used in this study are Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return On Investment (ROI), and Return On Equity (ROE). The sample of this study consisted of 18 companies with a purposive sampling method, namely companies that conducted an Initial Public Offering listed on the IDX in 2018. The analysis technique used was a different test analysis method (paired t test) using IBM SPSS version 20. The results of the study shows that there is no significant difference in the company's financial performance before and after the Initial Public Offering

Keywords: Current Ratio, Debt To Equity Ratio, Turnover Total Assets, Return On Investment, Return On Equity