SKRIPSI DIGITAL
Analisis Komparatif Kinerja Keuangan Sebelum dan Sesudah Akuisisi (Studi Pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2016-2023) = Comparative Analysis of Financial Performance Before and After Acquisition (A Study of Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange for the Period 2016-2023)
Diyah Yuniana Lestari, “Comparative Analysis of Financial Performance Before and After Acquisition (A Study of Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the Period 2016–2023),” Undergraduate Thesis, Department of Accounting, Politeknik Negeri Semarang, under the supervision of Maria Theresia Heni Widyarti, S.E., M.Si. and Mohamad Hasanudin, S.E., M.Si., Akt., CA., 12 January 2026, 52 Pages.
This study compares the financial performance of companies in the consumer non-cyclicals category that are listed on the Indonesia Stock Exchange before and after acquisitions. The Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Return on Assets (ROA) are the four metrics used to evaluate financial performance. This research uses a descriptive quantitative method with a comparative approach. Eight businesses that engaged in acquisition operations between 2018 until 2021 make up the research sample. The observation window spans two years before and two years after the acquisition. The study makes use of secondary data from annual financial statements that are sourced from the official company websites and the Indonesia Stock Exchange. Based on the results of the data normalcy evaluation, a comparison analysis using the Paired Sample t-test and the Wilcoxon Signed Rank test was chosen. The results show that CR, DER, TATO, and ROA do not significantly alter between the pre-acquisition and post-acquisition periods. These findings suggest that acquisitions made by businesses in the consumer non-cyclicals industry have not produced appreciable short-term gains in financial performance.
Keywords: Acquisition, Financial Performance, Consumer Non-Cyclicals, Financial Ratios
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