ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH RIGHT ISSUE (STUDI KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015-2016)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Anisa, Rini
Subject
HB Economic Theory
Datestamp
2020-03-05 03:32:20
Abstract :
Companies registered in Indonesia Stock Exchange in 2015-2016 period must have required ancillary fund or company?s capital which is acquired from corporate action. One of corporate actions is namely Right Issue. The research was aimed at determining the performance of financial statement before and after right issue as well as finding out whether there is difference or not on financial statement performance before and after right issue at companies registered in Indonesia Stock Exchange in 2015-2016. Financial performance was measured by financial ratios such as liquidity ratio proxied by current ratio; solvability ratio proxied by debt to equity ratio, activity proxied by total asset turnover; profitability ratio proxied by return on asset. The research method applied was comparative method. Samples were taken by purposive sampling technique. The technique of analysis applied was financial ratio and hypothesis test applied was paired sample t-test. The result of the research show that current ratio and total asset turnover at companies applying right issue experience increment and there is difference before and after right issue. Companies use right issue fund to pay current liability and add working capital of the companies.
Companies registered in Indonesia Stock Exchange in 2015-2016 period must have required ancillary fund or company?s capital which is acquired from corporate action. One of corporate actions is namely Right Issue. The research was aimed at determining the performance of financial statement before and after right issue as well as finding out whether there is difference or not on financial statement performance before and after right issue at companies registered in Indonesia Stock Exchange in 2015-2016. Financial performance was measured by financial ratios such as liquidity ratio proxied by current ratio; solvability ratio proxied by debt to equity ratio, activity proxied by total asset turnover; profitability ratio proxied by return on asset. The research method applied was comparative method. Samples were taken by purposive sampling technique. The technique of analysis applied was financial ratio and hypothesis test applied was paired sample t-test. The result of the research show that current ratio and total asset turnover at companies applying right issue experience increment and there is difference before and after right issue. Companies use right issue fund to pay current liability and add working capital of the companies.
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