Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi

PRIVATISASI DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI BURSA EFEK INDONESIA

Armereo, Crystha (Unknown)
Fitri Rahayu, Pipit (Unknown)
Basri, Hisbullah (Unknown)



Article Info

Publish Date
28 Dec 2020

Abstract

This research aims to determine the impact of privatization on the financial performance of State-Owned Enterprises (SOEs) in the Indonesia Stock Exchange. This type of research is comparative, data sources using secondary data with data collection techniques using documentation and literature studies.The population in this research is all State-Owned Enterprises (SOEs) that have been privatized in IDX. The sampling method uses purposive sampling with 5 companies. Data analysis techniques using normality testing, independent sample T-test, and Wilcoxon test. The results showed that there was a difference in the financial performance of SOES after privatization was seen from the ratio of solvency, activity, and solvency with significance values of 0.030, 0.170, and 0.001. Whereas if viewed from the liquidity ratio, the privatization does not give the difference in the financial performance of the State-Owned Enterprises (SOEs) in IDX with a significance value of 0.088. This insulation also finds that privatization has a bad impact on the performance of State-Owned Enterprises (SOEs) from profitability and activity ratios, but has a good impact when viewed from the ratio of solvency and liquidity.

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Journal Info

Abbrev

jemasi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jemasi (1858-2702) is a peer-reviewed journal which is published by Economic Faculty Universitas IBA publishes biannually in June dan December. It is also published in two versions; print out and electronic. This journal provides immediate open access to its content on the principle that making ...