Hendarti, Susi (2012) Analisis Manajemen Laba Dan Kinerja Keungan Sebelum Dan Sesudah Perusahaan Merger Dan Akuisisi Di Bursa Efek Indonesia. Other thesis, STIE Bank BPD Jateng.
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M.12.12. SUSI HENDARTI.pdf Download (2MB) |
Abstract
Merger and acquisitions are a strategic move to expand its business enterprise. Merger and acquisitions is considered a fast step to develop a new business without starting from scracth.in the implementation of merger and acquisitions there is condition than encourages the acquirer to perform acts of earning management by increasing the value of corporate profit in order to demonstrate the earning power of the company. Success of merger and acquisitions can be reflected from company’s financial performance. The purpose of this study was to obtain empirical evidence of whether the acquirer conduct earnings management before to the implementation of mergers and acquisitions. Also aims to determine changes in the acquirer's financial performance before and after mergers and acquisitions. Earnings management by firms is to proxy discretionary accrual (DA). Then for the measurement of company performance measured by financial ratios include total asset turn over, net profit margin,and return on investment. The analysis was done by using independent sample t-test and paired sample test. The results shows that there is an act of earnings management by taking over companies before mergers and acquisitions by utilizing income increasing accruals, this is evidenced by the sig (2-tailed)0,0357 < 0,05. urthermore, the company's financial performance as measured by total asset turnover ratio ha not experience the difference after the merger and acquisition, this is evidenced by the sig (2-tailed)0,804 > 0,05. While net profit margin has not experience the difference after the mergers and cquisitions, this is evidenced by the sig (2-tailed)0,419 > 0,05 and return on assets has not experience the difference after the mergers and acquisitions, this is evidenced by the sig (2-tailed)0,170 > 0,05.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | merger, acquisition, earnings management, performance |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Art |
| Depositing User: | Magang Magang Siswa |
| Date Deposited: | 20 Feb 2024 07:46 |
| Last Modified: | 20 Feb 2024 07:46 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1762 |
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