JAE (Jurnal Akuntansi dan Ekonomi)
Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI

Pengaruh Restrukturisasi Keuangan Terhadap Kinerja Perusahaan Grup Dan Non-Grup : Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Hasim As'ari (Akuntansi)
Diana Airawaty (Unknown)
Badrus Zaman (Unknown)

Article Info

Publish Date
01 Mar 2020

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

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Journal Info
JAE (Jurnal Akuntansi dan Ekonomi)
Website

Abbrev

akuntansi

Publisher

Universitas Nusantara PGRI Kediri

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 ...