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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN E-Jurnal Akuntansi Universitas Udayana IQTISHODUNA Jurnal Ekonomi Modernisasi PROFIT : Jurnal Administrasi Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal UNEJ e-Proceeding Ekonomi Bisnis Jurnal Manajemen Indonesia JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Graha Pengabdian JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP International Journal of Business, Law, and Education International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Humanities Education and Social Sciences Brilliant International Journal of Management and Tourism (BIJMT) International Journal of Accounting & Finance in Asia Pasific International Journal of Entrepreneurship and Business Management International Journal of Economics and Management Research Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal of Business Management and Economic Development
Ely Siswanto
Universitas Negeri Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Analisis Kinerja Keuangan Perusahaan BUMN Sebelum dan Sesudah Privatisasi Halimatus Syadiah; Ely Siswanto
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p10

Abstract

Privatization is one of the steps taken by State-Owned Enterprises (BUMN) in an effort to be able to compete and participate in capital market competition. The purpose of this study is to test whether there are differences in the financial performance of state-owned companies before and after privatization. The purposive sampling method was used in taking samples from BUMN that did privatization and had complete annual financial reports for a period of 3 years before and 3 years after privatization. Data analysis was carried out by analyzing descriptive statistics and inferential analysis which were tested by normality test and then hypothesis testing using STATAMP.15. The test results found that the Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover Ratio (TATO), Return on Equity (ROE) and Earning Per Share (EPS) had significant differences before and after privatization. Meanwhile Sales Growth (SG) did not find any difference before and after privatization. Keywords: BUMN; Privatization; Financial Performance; IPO.
Co-Authors Adi Setiawan Afwan Hariri Agung Winarno Agus Hermawan Amalia Arifah Rahman Amry Mahdan Abrari Budi Eko Soetjipto Chintya Noliviasari Cipto Wardoyo Dhimaz Sectio Caecaria Dimas Putri Mega Pratesa Dita Rahmi Rahayu Djoko Dwi Kusumajanto, Djoko Dwi Errica Dwitanti Ery Tri Djatmika RWW Fima Bara Alrhafynza Firsty Larastiyana Susanto Fulgentius Danardana Murwani Halimatus Syadiah Heri Pratikto Iklil Abdul Hamid Zuhri Intan Larasati Lulu Nurul Istanti Murdiono, Achmad Novita Astivasari Novita Tri Hariyanti Nurfadilah Karim Rahmawati Dwika Pratiwi Raudhotul Miul Hasanah Raudhotul Miul Hasanah Rizal Agus Bimantara Sanditriyoga Hasmoro Widagdo Subagyo Subagyo Sudarmiatin Sudarmiatin Tiffani Vitarini Veninda Annisa Putri Wita Ryani Juniar Wiwin Riski Windarsari Yuli Agustina, Yuli Yuli Soesetio Yulian Muzakki