Divestasi, Akuisisi Dan Kinerja Perusahaan

  • Hasim As'ari Universitas Mercu Buana Yogyakarta
  • Badrus Zaman Universitas Nusantara PGRI Kediri
Abstract views: 567 , pdf downloads: 702
Keywords: Kinerja Perusahaan, Restrukturisasi Portofolio, Divestasi, Akuisisi

Abstract

Perusahaan di Indonesia melakukan restrukturisasi portofolio pada tahun 1997 ketika krisis ekonomi, namun hasilnya beragam setelah melakukan restrukturisasi portofolio. Pasca krisis ekonomi tersebut restrukturisasi portofolio dalam bentuk divestasi dan akuisisi di Indonesia masih berlanjut dengan hasil beragam, begitu juga dengan hasil penelitian divestasi dan akuisisi masih beragam dan belum konklusif. Penelitian ini menguji pengaruh divestasi, akuisisi terhadap kinerja perusahaan. Sebanyak 54 perusahaan emiten terdaftar di BEI 2011 – 2019 yang melakukan divestasi dan akuisisi. Penelitian ini menggunakan analisis regresi berganda dan Uji t. Divestasi dan akuisisi pada penelitian ini terbukti berpengaruh terhadap kinerja perusahaan. Diharapkan hasil penelitian ini bermanfaat bagi pengembangan teori  restrukturisasi portofolio, eksekutif, manajer, analis bisnis, dan investor untuk menentukan prioritas jenis restrukturisasi portofolio untuk meningkatkan kinerja perusahaan

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Published
2023-04-06
How to Cite
As’ari, H., & Zaman, B. (2023). Divestasi, Akuisisi Dan Kinerja Perusahaan . JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(1), 130-137. https://doi.org/10.29407/jae.v8i1.19547
Section
Volume 8 No 1 Tahun 2023