The Effect of Mergers on the Company's Financial Performance Capability

Authors

  • Rizky Habib Hasibuan Universitas Muhammadiyah Sumatera Utara
  • Muhammad Afif Harahap Universitas Muhammadiyah Sumatera Utara

Keywords:

Profitability, Marger, Company, Financial Performance

Abstract

A merger is an agreement that occurs between two or more companies with the aim of forming a new economy. Companies will join if they have weak business strength caused by economic factors that occur. Mergers are carried out to gain a wider market share, increase revenue, reduce operating costs, and so on. This also happened to PT Selamat Sempurna in carrying out new business strengths to get better profits. This research was conducted using a descriptive analysis method with a literature review study data collection technique relating to the company PT Selamat Sempurna and collecting information about financial performance on the subject of the data source. Based on the results obtained, it shows that the values of NPM, ROA, and ROE show no differences before and after financial mergers. However, increasing profitability is an effort to save the company from the threat of bankruptcy

References

Yulianti, F. (2014). Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger pada PT. Selamat Sempurna Tbk (Doctoral dissertation, UIN Sunan Gunung Djati Bandung).

Hardianti, M. F. (2012). ANALISIS DAMPAK MERGER TERHADAP KINERJA KEUANGAN PT SELAMAT SEMPURNA, Tbk (Doctoral dissertation, University of Muhammadiyah Malang).

Nina Tri, C. (2010). PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA (Doctoral dissertation, University of Muhammadiyah Malang).

Lestari, N. P. (2011). Manajemen laba dan kinerja keuangan perusahaan pengakuisisi sebelum dan setelah merger. Manajemen Bisnis, 1(2).

Afini, L. (2009). Analisa laporan keuangan untuk menilai kinerja keuangan PT. slamet sempurna Tbk (Doctoral dissertation, Universitas Mercu Buana).

Ariskawati, R. (2017). ANALISIS PORTOFOLIO DALAM MENENTUKAN INVESTASI SAHAM PADA INDUSTRI OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA. SEGMEN Jurnal Manajemen dan Bisnis, 13(1).

Sukmadilaga, C., & Nugroho, L. (2021). URGENSITAS, KEADILAN DAN MAQASID SYARIAH PADA MERGER BANK SYARIAH. HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam, 8(2).

Kurniawati, C. (2020). ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI (Studi Kasus Pada Perusahaan Go Public Yang Terdaftar Di BEI).

Manurung, A. H., FoEh, J. E., Ni Nyoman, S., & Saragih, H. S. (2021). Restrukturisasi Perusahaan: Merger, Akuisisi dan Konsolidasi serta Pembiayaannya.

Downloads

Published

2023-02-01

How to Cite

Hasibuan, R. H., & Harahap, M. A. (2023). The Effect of Mergers on the Company’s Financial Performance Capability. Central : Jorunal Of Economics and Law, 1(1), 5–8. Retrieved from http://jurnal.yrpk.org/index.php/central/article/view/4