Analisis valuasi pada akuisisi perusahaan berbasis aset takberwujud (skill based asset): studi kasus akuisisi oleh PT Elnusa,Tbk = Analysis of valuation in acquisition of intangible asset based (skill based asset) company: study case of acquisition by PT Elnusa,Tbk
| Main Authors: | Nadapdap, Deny Christian, author, Add author: Edward Tanudjaya, supervisor, Add author: Dewi Hanggraeni, examiner, Add author: Eko Rizkianto, examiner |
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| Format: | Masters Doctoral |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Indonesia
, 2019
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| Subjects: | |
| Online Access: |
http://lontar.ui.ac.id/detail?id=20495437 |
Daftar Isi:
- Pada 2017,PT Elnusa mengakuisisi PT CALE dengan tujuanuntuk meningkatkan kapabilitas perusahaan dalam bisnis Engineering,Procurement,Construction (EPC). Diversifikasi bisnis yang dilakukan PT Elnusa dalam bidang EPC menemui kendala dari sisi Engineering karena perusahaan tidak memiliki kapabilitas tersebut meskipun telah menguasai sisi Procurement dan Construction. Akuisisi tersebut diharapkan tidak hanya memberikan nilai tambah dari sisi kapabilitas tetapi juga penghematan biaya.Akuisisi perusahaan Engineering pada dasarnya adalah perusahaan berbasis jasa, sehingga penilaian perusahaannya tidak bisa hanya menggunakan penilaian berdasarkan penilaian aset berwujud tetap tetapi juga penilaian terhadap aset takberwujudnya. <hr> In 2017, PT Elnusa acquired PT CALE with the aim of increasing the companys capability in the Engineering, Procurement, Construction (EPC) business. The business diversification carried out by PT Elnusa in the EPC field encountered obstacles in terms of Engineering because the company did not have these capabilities despite having mastered the Procurement and Construction side. The acquisition is expected to not only provide added value in terms of capability but also cost savings. The acquisition of Engineering companies is basically a service-based company, so that the companys valuation cannot only use valuation based on the assessment of fixed tangible assets but also the valuation of intangible assets.