PENGARUH RESTRUKTURISASI PERUSAHAAN TERHADAP KINERJA PERUSAHAAN

( Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia )

  • Hasim As’ari
  • Azfa Mutiara Ahmad Pabulo
  • Badrus Zaman Universitas Nusantara PGRI Kediri

Abstract


This study aims to empirically examine the effect of corporate restructuring on company performance. This analysis uses independent variables, namely debt restructuring, Right issue, Divestment, Acquisition, OPEX and layoffs. The dependent variable is ROA. The sample of this study is the issuer companies that restructured the companies listed on the IDX from 2010 to 2016. The samples of this study were 121 companies selected by purposive sampling method. Statistical methods use Multiple Linear Regression Analysis, by testing the statistical test hypotheses t and Test F. The results of this study conclude that debt restructuring, Right Issue (HMETD), Divestment, Acquisition, OPEX and layoffs significantly positively affect ROA.

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Published
2019-09-01
How to Cite
AS’ARI, Hasim; AHMAD PABULO, Azfa Mutiara; ZAMAN, Badrus. PENGARUH RESTRUKTURISASI PERUSAHAAN TERHADAP KINERJA PERUSAHAAN. JAE (JURNAL AKUNTANSI DAN EKONOMI), [S.l.], v. 4, n. 3, p. 10-21, sep. 2019. ISSN 2541-0180. Available at: <http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13133>. Date accessed: 21 sep. 2019. doi: https://doi.org/10.29407/jae.v4i3.13133.
Section
Volume 4 No 3 Tahun 2019