Department of Accounting, 2009

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Analisis Kinerja Keuangan dan Tingkat Efisiensi Perusahaan Telekomunikasi Sebelum dan Sesudah Terbitnya Peraturan Tarif Interkoneksi Berbasis Biaya (studi pada perusahaan telekomunikasi yang terdaftar di BEI)

Rizal Aripoerwo

Abstract


The main objective of this study is to examine the achievement of listed telecommunication company before and after the implementation of cost-basic-interconnection. Further more, another objective is to examine empirically the efficiency of the telecommunication company before and after the implementation of cost-basic-interconnection. Variables that used to performance measurement are financial ratios. These ratios are: (1) liquidity ratio, that is current ratio (2) solvability, including leverage ratio, and (3) profitability ratios, such as gross profit margin, operating profit margin, total assets turnover, return on investment, and return on equity. Then the author uses data envelopment analysis to measure technical efficiency. This measurement used to know efficiency interconnection cost from the telecommunication company. The author uses window period two years before and two years after the implementation of interconnection basic cost. A four telecommunication companies are taken by the author as a sample. Wilcoxon signed rank is utilized to test the ratios individually. Moreover, Wilks ? Lambda ? Mannova test is used to test the ratios simultaneously. The finding of this research indicates that the efficiency of the telecommunication industry companies before and after the implementation of interconnection basic cost is statistically different. This result is not consistent with the prior research who took banking sector as a sample. In terms of testing the financial ratios individually, the achieved of the telecommunication industries are not significantly different in all ratios. Contrast, interconnection cost decline after interconnection basic cost. So did, the telecommunication industry are decline too.


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