MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SETELAH AKUISISI

Maknuun, Lu’ lu’ il (2019) MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SETELAH AKUISISI. MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SETELAH AKUISISI. pp. 1-13.

Text (MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SETELAH AKUISISI) manajemen-laba-dan-kinerja-keuangan-peru.pdf - Published Version Restricted to Repository staff only Download (464kB)

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 con-ducted
by the acquirer with Increasing income accruals. Furthermore, the company’s financial perfor-mance 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 fi-nancial
performance before and after the acquisitions have a difference, but the condition of the company is in
sound condition

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Syariah > Perbankan Syariah
Depositing User:	S1 SYARIAH IKHAC
Date Deposited:	16 Nov 2020 11:02
Last Modified:	16 Nov 2020 11:02
URI:	http://repository.ikhac.ac.id/id/eprint/675

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