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
https://doi.org/10.29407/jae.v4i3.13133
Abstract views: 6034 , PDF downloads: 5322
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.

PlumX Metrics

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

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License