Studi Komparatif Kinerja Keuangan PT Mulia Boga Raya dan PT Garuda Food Sebelum dan Sesudah Akuisisi

Jonathan Hartono; Kenny Brian; Edric Ferdian; Joe Valentino; Vincentus Felix; Nanik Linawati

doi:10.53697/emak.v6i3.2427

Authors

Jonathan Hartono Universitas Kristen Petra
Kenny Brian Universitas Kristen Petra
Edric Ferdian Universitas Kristen Petra
Joe Valentino Universitas Kristen Petra
Vincentus Felix Universitas Kristen Petra
Nanik Linawati Universitas Kristen Petra

DOI:

https://doi.org/10.53697/emak.v6i3.2427

Keywords:

Akuisisi, PT Mulia Boga Raya, PT Garuda Food, Rasio Solvabilitas, Rasio Profitabilitas, Rasio Pasar

Abstract

Penelitian ini menganalisis dan membandingkan kinerja keuangan PT Mulia Boga Raya sebelum dan sesudah akuisisi oleh PT Garuda Food pada tahun 2020. Periode penelitian mencakup enam tahun dari sebelum sampai sesudah akuisisi (2018-2023). Analisis dilakukan menggunakan rasio keuangan, meliputi rasio solvabilitas (Debt to Asset Ratio/DAR), rasio profitabilitas (Net Profit Margin/NPM, Return on Investment/ROI, Return on Equity/ROE, Return on Assets/ROA), dan rasio pasar (Earnings Per Share/EPS). Data diperoleh dari laporan keuangan tahunan kedua perusahaan. Penelitian ini diharapkan dapat mengidentifikasi perubahan signifikan dalam struktur modal, profitabilitas, dan nilai pasar PT Mulia Boga Raya pasca-akuisisi. Temuan dari penelitian ini diharapkan juga dapat memberikan kontribusi bagi pemangku kepentingan dalam memahami implikasi strategi akuisisi terhadap kinerja keuangan perusahaan.

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