ANALISIS PENGARUH RESTRUKTURISASI KEUANGAN TERHADAP KINERJA PERUSAHAAN (Studi Kasus pada PT. Elnusa, Tbk)
DOI:
https://doi.org/10.26486/jramb.v1i2.170Abstract
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh restrukturisasi keuangan terhadap kinerja perusahaan. Penelitian ini dilakukan pada PT. Elnusa Tbk. Jenis data yang digunakan dalam penelitian ini merupakan data sekunder yang telah dipublikasikan oleh Bursa Efek Indonesia melalui ICMD tahun 2006 sampai dengan 2013 dan pusat Referensi Pasar Modal (PRPM). Uji hipotesis menggunakan regresi linier berganda, asumsi klasik dan Uji T serta Uji F. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan likuiditas, leverage dan profitabilitas sebelum dan sesudah restrukturisasi dan restrukturisasi tidak memberikan pengaruh signifikan terhadap kinerja perusahaan baik secara parsial maupun bersama-sama.
Kata kunci : restrukturisasi keuangan, kinerja perusahaan
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