Özet:

The objectives of this research is examine the financial ratios acquirer before and after acquisitions. This research measures ratios by current ratio, total debt ratio,debt-equity ratio, retun on asset and retun on equity. The population is all companies listed on the Indonesia Stock Exchange. This research examines the difference current ratio, total debt ratio,debt-equity ratio, retun on asset and retun on equity before and after acquisitions. Researchers using T test in SPSS. Based on the result of the analysis which has been carried out by using paired simple t-test that debt to equity ratio has significant difference. 4 financial ratios are not significant differences, i.e current ratio, total debt ratio , retun on asset and retun on equity.  

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