MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SETELAH MERGER
ABSTRACT: The
purpose of this study is to obtain empirical evidence of whether the acquirers
perform earnings management prior to implementation of the acquisition. This
type of research is a comparative study which compares the financial
performance before and after the company making acquisitions. Analysis of
financial performance is using financial ratios, including profitability, and
activity. The results of data analysis shows that there was no indication of
earnings management before the acquisitions conducted by the acquirer with
Increasing income accruals. Furthermore, the company’s financial performance as
measured by the ratio of total asset turnover, net profit margin, returns on
assets after the acquisition has a difference in the negative direction. The
conclusion is that the acquirers before the acquisition are not convicted of
earnings management with increasing income accrual. Acquirer’s fiancial
performance before and after the acquisitions have a difference, but the
condition of the company is in sound condition.
Keywords:
Acquisitions, earnings management, financial performance
Penulis: Novi
Puji Lestari
Kode
Jurnal: jpmanajemendd110005
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