Abstrak

This study was conducted to examine whether there is any effect caused by a rights issue policies on company performance. The author uses the analysis of the ratio in the period 2008 to 2012. With this analysis can explain the differences between the financial performance of the company before making a rights issue with the financial performance after the rights issue. This study is a descriptive study, which after analyzing the data obtained it will get a picture of a situation that the financial performance of PT United Tractors tbk., before and after the rights issue. Accompanied by data collection techniques used by researchers, the secondary data from the financial statements of PT United Tractors tbk., which is listed on the Indonesia Stock Exchange from 2008-2012. The results of the research, observations and calculations by the author shows that the change or influence the better the company's financial performance after the rights issue as well as the impact of a better future for his company.