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ANALISIS PENGARUH SEBELUM DAN SESUDAH REVALUASI ASET TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
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ABSTRAK
ANALISIS PENGARUH SEBELUM DAN SESUDAH REVALUASI ASET
TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG
TERDAFTAR DI BEI
Oleh
Ade Rio Hariyanto
Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan
kinerja perusahaan antara sebelum dan sesudah melakuakan revaluasi aset tetap
mereka. Kinerja perusahaan diukur menggukan beberapa intrumen antara lain
Operational Profit Margin, Debt to Equity Ratio, Total Asssets Turnover dan,
Return On Assets.
Populasi dari penelitian ini adalah seluruh perusahaan manufaktur yang
terdaftar di BEI pada periode 2015-2016. Pengambilan sampel menggunakan
purpose sampling dengan salah satu syaratnya telah menerapkan PMK
191/PMK.10/2015. Sampel yang diperoleh berjumlah 16 perusahaan. Pengujian
beda rata-rata menggunakan metode Wilcoxon.
Hasil yang di peroleh adalah terdapat perbedaan signifikan Total Assets
Turnover pada perusahaan yang telah melakukan revaluasi aset tetapnya. Namun
indikator Operational Profit Margin, Debt to Equity Ratio, dan, Return On Assets
tidak menunjukan adanya perbedaan
Kata kunci: PMK 191/PMK.03/2015, revaluasi, kinerja perusaan
iii
ABSTRACK
ANALYSIS INFLUENCE BEFORE AND AFTER ASSET
REVALUATION TO PERFORMANCE MANUFACTURE COMPANY
LISTED ON BEI
By
Ade Rio Hariyanto
This reserch aims to know if there was company performance different
between before and post revaluation period. Company performance was measured
by Operational Profit Margin, Debt to Equity Ratio, Total Asssets Turnover and,
Return On Assets.
Population of the reserch were entire listed manufacture company on BEI
(Indonesian Stock Exchange) on 2015 to 2016. Samples were choosen by purpse
sampling method with been following PMK 191/PMK.10/2015 as requirement.
Then been gotten 16 companies as the sample. This study was using mean
comparation Wilcoxon.
The result showed that there was different Total Assets Turnover on those
companies been revaluated their asset. But the rest indicators those were
Operational Profit Margin, Debt to Equity Ratio, dan, Return On Assets, didn’t
showed such difference.
Keyword: PMK 191/PMK.03/2015, revaluation, companies performance
Ade Rio Hariyanto
Ade Rio Hariyanto - Personal Name
R 657 ADE a
657
Skripsi
Indonesia
UNILA
2017
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