Analisis Rasio Keuangan Untuk Membandingkan Kinerja Keuangan Sebelum Dan Sesudah Akuisisi PT. Jasa Marga, TBK

This study aims to compare the financial performance of PT. Jasa Marga, Tbk before and after the acquisition in the period 2007-2015. This type of research is a comparative research that is comparing quantitative data. The data used is secondary data taken through IDX and the official website of PT. Jasa Marga, Tbk. The sampling design was done by purposive sampling. Financial performance is measured using financial ratios, namely liquidity ratios (CR and Cash R), solvency ratios (DAR and DER), activity ratios (ATR1 and ATR2), profitability ratios (NPM, ROA, ROE). The hypothesis used is the paired sample t-test and it is produced in this study the financial ratios of CR, Cash ratio, DAR, DER, ATR1, and ATR2 there are significant differences after the acquisition while the NPM, ROA, ROE ratio does not significantly differ after acquisition. With financial performance after acquisition, there is an increase in solvability and activity ratios. Whereas in the ratio of liquidity and profitability