ANALISIS PROFITABILITAS PASCA MERGER PADA PT CIPUTRA DEVELOPMENT Tbk TAHUN 2014 - 2020

Abstract

Companies that collaborate can establish good relations between other companies and can even combine companies to become one larger company, which is called a merger. Merger is a form of external expansion of the company by combining two or more companies, where only one company remains standing while the other companies are dissolved on legal grounds without liquidity first.

Companies that have or are about to merge, of course they have detailed financial reports that make it easier for companies to determine the cooperation of company mergers. Financial reports are also needed to apply for funding to investors, especially for companies that go public.

Financial ratios in the company's financial statements which generally consist of an income statement and balance sheet. Profitability ratio measures the level of profit generated by the company. Profitability ratio measures the level of profit generated by the company. Profitability includes all revenues and costs incurred by the company as the use of assets and liabilities in a period, there are several types of profitability ratios including Net Profit Margin (NPM), Return On Investment (ROI) and Return On Equity (ROE).