Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger Akuisisi pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia

This study aims to examine the differences in financial performance of non-financial companies before and after mergers acquisitions listed on Indonesia Stock Exchange. The company's is measured by four ratios. ratios used are liquidity ratio proxied current ratio, solvency debt activity total asset turnover, profitability net profit margin. data analysis technique this paired sample t-test normality test. collection uses documentation techniques, source secondary type documentary data. took a that carried out merger 2016-2018 which were Determination using purposive sampling method obtained 14 companies. window period three years acquisition. results indicate there significant difference Total Asset Turnover acquisition merger, while no Crrent Ratio, Net Profit Margin, Debt Ratio merger.