JAE (Jurnal Akuntansi dan Ekonomi)
Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI

Pengaruh Restrukturisasi Perusahaan Terhadap Kinerja Perusahaan

Hasim As’ari (Unknown)
Azfa Mutiara Ahmad Pabulo (Unknown)
Badrus Zaman (Universitas Nusantara PGRI Kediri)



Article Info

Publish Date
01 Sep 2019

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.

Copyrights © 2019






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...