Pengaruh Restrukturisasi Keuangan Terhadap Kinerja Perusahaan Grup Dan Non-Grup

Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Authors

  • Hasim As'ari Akuntansi
  • Diana Airawaty
  • Badrus Zaman

DOI:

https://doi.org/10.29407/jae.v5i1.14207

Abstract

Abstract

This study aims to examine the differences in the effect of financial restructuring on the performance of group companies with non-groups in Indonesia. This analysis uses independent variables, debt restructuring, right issue and type of company. The dependent variable is ROA. The sample of this study is the issuer companies that conduct financial restructuring that are listed on the IDX from 2010 to 2016. 66 companies were analyzed using purposive sampling method. The statistical method uses Multiple Linear Regression Analysis, by testing the statistical test hypothesis t and Test F. The results of this study that there are significant and positive differences in debt restructuring, and Right Issue against performance group companies with non-group, which means that group companies are stronger in financial restructuring than non-group companies

Downloads

PlumX Metrics

Published

2020-03-01

How to Cite

As’ari, H., Airawaty, D. ., & Zaman, B. . (2020). Pengaruh Restrukturisasi Keuangan Terhadap Kinerja Perusahaan Grup Dan Non-Grup : Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia . JAE (JURNAL AKUNTANSI DAN EKONOMI), 5(1), 61–68. https://doi.org/10.29407/jae.v5i1.14207

Issue

Vol. 5 No. 1 (2020): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 5 No 1 Tahun 2020

License

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