DETAIL KOLEKSI

Analisis perbandingan kinerja keuangan perusahaan yang tergabung dalam holding industri pertambangan BUMN sebelum dan sesudah holdingisasi periode 2014-2019


Oleh : Ringga angestu

Info Katalog

Nomor Panggil : 023001804022

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2020

Pembimbing 1 : Yadi Supriadi

Subyek : Financial accounting

Kata Kunci : loss avoidance ratio (lar), profit decline avoidance ratio (pdar), earnings management, audit qualit


File Repositori
No. Nama File Ukuran (KB) Status
1. 2020_TA_SAK_023001804022_Halaman-Judul.pdf 527.32
2. 2020_TA_SAK_023001804022_Lembar-Pengesahan.pdf 314.53
3. 2020_TA_SAK_023001804022_Bab-1-Pendahuluan.pdf 447.89
4. 2020_TA_SAK_023001804022_Bab-2-Tinjauan-Pustaka.pdf 770.45
5. 2020_TA_SAK_023001804022_Bab-3-Metode-Penelitian.pdf 491.75
6. 2020_TA_SAK_023001804022_Bab-4-Analisis-dan-Pembahasan.pdf 416.89
7. 2020_TA_SAK_023001804022_Bab-5-Kesimpulan.pdf 136.36
8. 2020_TA_SAK_023001804022_Daftar-Pustaka.pdf 84.31
9. 2020_TA_SAK_023001804022_Lampiran.pdf 189.71

P Penelitian ini memiliki tujuan untuk mendapatkan perbandingan bahwa kinerjaperusahaan BUMN pertambangan sebelum dan sesudah terbentuknya holding. Penelitian yangdilakukan penulis menggunakan hasil dari rasio total asset turnover, Net Profit Margin (NPM),Return On Asset (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), dan CurrentRatio. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan komparatifdengan menggunakan pendekatan kuantitatif.Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan kinerja keuanganperusahaan holding industri pertambangan yang diukur dengan rasio Total Asset Turnoversebelum dan sesudah Holdingisasi, tidak terdapat perbedaan kinerja keuangan perusahaanholding industri pertambangan yang diukur dengan rasio Net Profit Margin sebelum dansesudah Holdingisasi, terdapat perbedaan kinerja keuangan perusahaan holding industripertambangan yang diukur dengan rasio Return On Asset sebelum dan sesudah Holdingisasi,tidak terdapat perbedaan kinerja keuangan perusahaan holding industri pertambangan yangdiukur dengan rasio Return On Equity sebelum dan sesudah Holdingisasi, terdapat perbedaankinerja keuangan perusahaan holding industri pertambangan yang diukur dengan rasio Debt toEquity Ratio sebelum dan sesudah Holdingisasi, dan terdapat perbedaan kinerja keuanganperusahaan holding industri pertambangan yang diukur dengan rasio Current Ratio sebelumdan sesudah Holdingisasi

T This study aims to obtain a comparison that the performance of mining SOEs beforeand after the formation of holding. Research by the author uses the results of the ratio of totalasset turnover, Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE),Debt to Equity Ratio (DER), and Current Ratio. The method used in this research is descriptiveand comparative methods using a quantitative approach.The results of this study indicate that there is no difference in the financialperformance of mining industry holding companies as measured by the ratio of Total AssetsTurnover before and after Holding, there is no difference in the financial performance of miningindustry holding companies as measured by the ratio of Net Profit Margin before and afterHolding, there are differences in performance financial holding of the mining industry asmeasured by the ratio of Return On Assets before and after Holding, there is no difference inthe financial performance of the mining industry holding company measured by the ratio ofReturn On Equity before and after Holdingization, there is a difference in the financialperformance of the mining industry holding company measured by the ratio Debt to EquityRatio before and after Holding, and there are differences in the financial performance of miningindustry holding companies as measured by the ratio of Current Ratio before and after Holding

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