ANALISIS KINERJA KEUANGAN PADA PT PERUSAHAAN GAS NEGARA TBK SEBELUM DAN SESUDAH AKUISISI

  • Elfreda Aplonia Lau Universitas 17 Agustus 1945 Samarinda
  • Lita Mawaddah Universitas 17 Agustus 1945 Samarinda
  • Daury Rahardian Sriandanda Universitas 17 Agustus 1945 Samarinda

Abstract

This study aims to determine and analyze the financial performance of PT Perusahaan Gas Negara Tbk before and after the acquisition. The theoretical basis used in this study is  financial performance, Liquidity, Solvency, and Profitability. The analytical tools used in this study are Current Ratio, Cash Ratio, Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). Ratio of PT Perusahaan Gas Negara Tbk after the acquisition. There was a decrease in the Cash Ratio of PT Perusahaan Gas Negara Tbk after the acquisition. There was an increase in the Debt to Asset Ratio of PT Perusahaan Gas Negara Tbk after the acquisition. There was an increase in the Debt to Equity Ratio of PT Perusahaan Gas Negara Tbk after the acquisition. There was a decrease in the Return On Asset of PT Perusahaan Gas Negara Tbk after the acquisition. there was a decrease in the Return On Equity of PT Perusahaan Gas Negara Tbk after the acquisition. Overall liquidity ratios, solvency ratios and profitability ratios indicate a decline in the financial performance of PT Perusahaan Gas Negara Tbk after the acquisition.


Keyword : Financial Performance, Acquisition.

Published
2022-10-14
How to Cite
Lau, E., Mawaddah, L., & Sriandanda, D. (2022). ANALISIS KINERJA KEUANGAN PADA PT PERUSAHAAN GAS NEGARA TBK SEBELUM DAN SESUDAH AKUISISI. Exchall: Economic Challenge, 4(2), 32-44. https://doi.org/10.47685/exchall.v4i2.292
Section
Articles