ANALISIS KINERJA KEUANGAN PT TELEKOMUNIKASI INDONESIA, TBK (TELKOM) SEBELUM DAN SETELAH AKUISISI PADA PT PATRA TELEKOMUNIKASI INDONESIA (PATRAKOM)

UNIVERSITAS NEGERI MAKASSAR ABSTRACT This study aims to determine the performance of PT Telekomunikasi Indonesia, Tbk (Telkom) before and after acquiring PT Patra Telekomunikasi Indonesia (Patrakom). The variables in this study are financial performance before acquisition and financial performance after acquisition as measured by financial ratio indicator. Population in this research is all financial data while sample in this research is financial report data for 2 years before and 2 years after acquisition (year 2011-2015). Further data is processed by analyzing the company’s financial performance using financial ratios an then analyzing increase or decrease between financial performance before and after the acquisition then analyze the data difference using non-parametric statistical tes that is test sign. Based on the results of this study, the financial performance of PT Telekomunikasi Indonesia, Tbk (Telkom) after acquiring PT Patra Telekomunikasi Indonesia (Patrakom) did not experience a significant increase. Keywords: Acquisition, Financial Performance, Finanscial Ratio