Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Restrukturisasi Utang Pada Nilai Perusahaan

Zidni, Fauziah Amalia (2024) Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Restrukturisasi Utang Pada Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The purpose of this study is to analyze whether there are differences in financial performance before and after debt restructuring. Thus, it can be seen to what extent debt restructuring affects the company's financial condition, and provides a deeper understanding of its impact on company performance. Financial ratios are used to measure the company's financial performance. This study uses a comparative method (mean difference test) whose data is processed using SPSS and used to test hypotheses related to the relationship between variables. The source of this research is secondary which is collected from the official website of the Indonesia Stock Exchange and the company's official website. Purposive sampling technique. The population used is companies that restructure debt for the 2019-2024 period, totaling thirty-six (36) companies. Meanwhile, companies that have criteria according to the research are six (6) companies used as samples in this study. The data analysis method in this study used the Paired Sample T-test. This study examines financial performance before and after debt restructuring with ROA, CR, DER and PBV variables measured to determine and analyze differences before and after debt restructuring. ROA and DER variables show that there is no significant difference before and after debt restructuring. Meanwhile, the CR and PBV variables show that there are significant differences before and after debt restructuring. It can be concluded that, by conducting a comparative analysis for 5 years, the company did not experience changes in the efficiency of asset use and debt management before and after debt restructuring. the company can be considered better financially, because debt restructuring has had a positive impact on several important aspects of financial performance, such as liquidity, and company value.

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