Path: Top . Undergraduate Theses . Jurusan Akuntansi . 2007

Analisis Kinerja Keuangan dan Non Keuangan Sebelum dan Sesudah Seasoned Equity Offerings

Analysis the Monetary Performance and Non Finance Before and Hereafter Seasoned Equity Offerings

Undergraduate Theses from JIPPTUMG / 2013-10-24 15:28:44
Oleh : Ninik Hayati, Universitas Muhammadiyah Gresik (digilib.umg.ac.id)
Dibuat : 2008-06-18, dengan 2 file

Keyword : Seasoned Equity Offerings


Penelitian ini didasari oleh kecendrungan perilaku perusahaan go public yang melakukan penawaran kedua atau seasoned equity offerings untuk memanipulasi kinerja yang dilaporkannya sebelum dan pada saat penawaran untuk memberikan kesan positif agar saham yang ditawarkannya direspon secara positif oleh pasar
Tujuan penelitian ini adalah untuk mengetahui apakah terjadi penurunan kinerja keungan dan non keungan setelah perusahaan melakukan seasoned equity offerings.
Ada beberapa ukuran kinerja keuangan dan non keuangan yang digunakan dalam penelitian ini yaitu Current Ratio. Leverage, Operating Profit Margin, Return on Equity, Business Proses dan Learning & Growth. Data diolah dengan teknik analisis statistik uji two related sample wilcoxon dengan bantuan program SPSS.
Dari hasil pengujian terhadap beberapa rasio kinerja keuangan dan non keuangan dengan nilai toleransi 5% diperoleh hasil Sig. (2 tailed) untuk Current Ratio sebesar 0.308, leverage sebesar 0.006, Operating Profit Margin sebesar 0.480, Return On Invesment sebesar 0.695, business prosess sebesar 0.875, Learning & Growth Ratio sebesar 0.937.
Berdasarkan hasil analisis tersebut diperoleh kesimpulan bahwa sebagian besar tidak ada pengaruh yang signifikan sebelum dan sesudah seasoned equity offerings, hanya ratio leverage yang menunjukkan pengaruh yang signifikan antara sebelum dan sesudah seasoned equity offerings.

Deskripsi Alternatif :



This research is constituted by behavioral tendency of company go public conducting second offer or seasoned equity offerings for the manipulation of performance reported before and at the time of offer to give the positive impression to be share which on the market it respons positive by market.

This Research target is to know whether happened the degradation of performance financial and non financial after company do the seasoned equity offerings.

Here are some size measure of finance performance and non finance used in this research that is Current Ratio, Leverage, Operating Profit Margin, Return On Equity, Business Process and Learning & Growth. Data processed with the statistical analysis technique test the two related sample wilcoxon constructively SPSS program.

From examination result to some ratio of finance performance and non finance with the tolerance value 5% obtained by result Sig. (2 tailed) for the Current of Ratio equal to 0.308, leverage equal to 0.006, Operating Profit Margin equal to 0.480, Return On Investment equal to 0.695, Business Process equal to 0.875, Learning & Growth Ratio equal to 0.937.

Building on the analysis result obtained conclusion that most no influence which signification before and hereafter seasoned equity offerings, only leverage ratio showing influence which signification before and hereafter seasoned equity offerings.

Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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