Analisis rasio keuangan perusahaan sebelum dan sesudah initial public offering (IPO)

Fedora, Kevin (2021) Analisis rasio keuangan perusahaan sebelum dan sesudah initial public offering (IPO). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk meneliti perbedaan rasio keuangan perusahaan sebelum dan sesudah Initial Public Offering (IPO) yang ditinjau dari rasio profitabilitas, solvabilitas, likuiditas, aktivitas dan pertumbuhan. Penelitian ini menggunakan penelitian kuantitatif dengan melakukan analisis uji beda menggunakan Wilcoxon Signed Ranks Test dan uji ANOVA terhadap laporan keuangan dari seluruh perusahaan (kecuali keuangan) yang telah melakukan IPO di tahun 2010-2015. Berdasarkan hasil pengujian, dapat diketahui bahwa secara trend kinerja keuangan yang ditinjau dari rasio profitabilitas, solvabilitas, likuiditas, aktivitas dan pertumbuhan. Memperlihatkan adanya adanya penurunan di segi rasio profitabilitas, solvabilitas, likuiditas, aktivitas dan pertumbuhan. Berdasarkan hasil dari dilakukan-nya pengujian uji beda dengan menggunakan metode Wilcoxon Signed Ranks Test, ditunjukkan bahwa rasio profitabilitas, solvabilitas, likuiditas, aktivitas dan pertumbuhan memiliki perbedaan pada saat sebelum dan sesudah IPO. Berdasarkan uji ANOVA untuk menganalisa adanya perubahan rata-rata pada sampel, diketahui bahwa pada rasio ROE terjadi perubahan pada rata-rata sampel, sedangkan pada rasio DER, CR, Asset Turnover dan Sales Growth tidak terjadi perubahan pada rata-rata sampel./This study aims to examine differences in the company's financial ratios before and after the Initial Public Offering (IPO) in terms of profitability, solvency, liquidity, activity and growth ratios. This study uses quantitative research by conducting a different test analysis using the Wilcoxon Signed Ranks Test and the ANOVA test on the financial statements of all companies (except finance) that have conducted IPOs in 2010- 2015. Based on the test results, it can be seen that the trend of financial performance in terms of profitability, solvency, liquidity, activity and growth ratios. Shows a decline in the ratio of profitability, solvency, liquidity, activity and growth. Based on the results of the different test using the Wilcoxon Signed Ranks Test method, it is shown that the ratios of profitability, solvency, liquidity, activity and growth have differences before and after the IPO. Based on the ANOVA test to analyze the average change in the sample, it is known that the ROE ratio changes in the sample average, while the DER, CR, Asset Turnover and Sales Growth ratios do not change in the sample average.

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