PERBEDAAN KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE DU PONT SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2002-2010

This study was purposed on assessing the financial performance differences by Du Pont method before and after acquisition on companies listed in Indonesian Stock Exchange during 2002-2010. The sample of this study was 29 companies which obtained through purposive sampling technique. Instruments employed in this study were return on invesment, return on equity, profit margin, and total assets turnover as well as total assets to equity, all of which are interconnected to the Du Pont method. Testing the hypothesis of the study by employing t test paired sample test.Based on the hypothesis testing, it shows the significant difference of financial performance before and after acquisition either from return on invesment, return on equity, profit margin, total assets turnover or total assets to equity.