Journal of Islamic Contemporary Accounting and Business
Vol. 1 No. 1 (2023): JICAB

Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Initial Public Offering (Ipo) Di Bursa Efek Indonesia

Muhammad Wildan Yahya (Universitas Islam Bandung)
Lia Dahlia Iryani (Universitas Pakuan)
Retno Martanti Endah Lestari (Universitas Pakuan)



Article Info

Publish Date
30 Sep 2023

Abstract

This study aims to analyze (1) the company's financial performance before and after (2) Initial Public Offering (IPO) in companies that conducted an IPO in 2018. The company's financial performance is measured by (3) financial ratios consisting of: Current Ratio (CR) , Debt to Equity Ratio (DER), Total Assets Turnover (TATO), and Return On Euity (ROE). The sample used in this study were 8 companies. The sample was selected using purposive sampling. The type of research used in this research is descriptive with SPSS 25. Data analysis consists of descriptive statistics, normality test using Kolmogrov Smirnov test and hypothesis testing using Paired Sample T-Test. Based on the test using the Paired Sample T-Test, it shows that the company's financial performance after the IPO there is a difference in the salvoability ratio which is proxied by the Debt to Equity Ratio (DER). While the ratios that do not experience any difference are the liquidity ratio proxied by the Current Ratio (CR), the activity ratio as proxied by Total Assets Turnover (TATO) and the profitability ratio as proxied by Return On Equity (ROE).

Copyrights © 2023






Journal Info

Abbrev

jicab

Publisher

Subject

Economics, Econometrics & Finance

Description

The Journal of Islamic Contemporary Accounting and Business is published by the Sharia Accounting program at the Institut Agama Islam Tazkia. To ensure the quality of the papers published, the journal employs a double-blind review process, where the identities of both the authors and reviewers are ...