MERGER DAN AKUISISI DAMPAKNYA PADA KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA

In this study to examine the company's financial performance do mergers and acquisitions in Indonesian Stock Exchange. Samples of this research there are 25 companies that undertake mergers and acquisitions in the period 2008-2012. This research using purposive sampling and this research type is comparative research study. The analysis technique used is descriptive analysis test and non-parametric statistical Wilcoxon for hypothesis test. The result in this research shows likuiditas, aktivitas, profitabilitas after merger and acquisition activity is better than before mergers and acquisitions. Meanwhile, solvabilitas after merger and acquisition activity is not better than before mergers and acquisitions. Key Words : Merger, Acquasition, financial performance