Pengaruh Restrukturisasi Perusahaan Terhadap Kinerja Perusahaan

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

Authors

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

DOI:

https://doi.org/10.29407/jae.v4i3.13133

Keywords:

Financial restructuring, portfolio restructuring, organization restructuring, company performance

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, H., Ahmad Pabulo, A. M., & Zaman, B. (2019). Pengaruh Restrukturisasi Perusahaan Terhadap Kinerja Perusahaan: ( Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ). JAE (JURNAL AKUNTANSI DAN EKONOMI), 4(3), 10–21. https://doi.org/10.29407/jae.v4i3.13133

Issue

Vol. 4 No. 3 (2019): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 4 No 3 Tahun 2019

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