ANALISISEARNING MANAGEMENT DAN PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI (Studi Kasus Pada Perusahaan Go PublicNon Bank yang Terdaftar di BEI, Periode 2002-2012)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ANGGRADIAR, CHRISHINTA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-04 00:51:18
Abstract :
The economical globalization makes the competitions are more competitive and requires the company to conduct a strategy in order to survive or even expand its business even further. Not infrequently, many companies choose to incorporate their business into merger and acquisition.The purpose of this study is to analyze the practice of earning management and the comparison of non-bank companies financial performance before and after the process of merger and acquisition which listed on the Indonesian Stock Exchange in 2002-2012. The first test, researcher used parametric equipment test independent sample t-test to observe the indication of earning management practices at 26 companies. The second hypothesis test, researcher used parametric equipment test paired sample t-test and non-parametric wilcoxon signed ranks test. Based on the result of the first hypothesis test, it is known that there is a practice of earning management by the company before the merger and acquisition. While the result of the second hypothesis stated there was no difference in financial performance as measured by ROA, ROE, EPS, PER and PBV one year before and after merger and acquisition. Keywords: mergers, acquisitions, earnings management, financial performance
The economical globalization makes the competitions are more competitive and requires the company to conduct a strategy in order to survive or even expand its business even further. Not infrequently, many companies choose to incorporate their business into merger and acquisition.The purpose of this study is to analyze the practice of earning management and the comparison of non-bank companies financial performance before and after the process of merger and acquisition which listed on the Indonesian Stock Exchange in 2002-2012. The first test, researcher used parametric equipment test independent sample t-test to observe the indication of earning management practices at 26 companies. The second hypothesis test, researcher used parametric equipment test paired sample t-test and non-parametric wilcoxon signed ranks test. Based on the result of the first hypothesis test, it is known that there is a practice of earning management by the company before the merger and acquisition. While the result of the second hypothesis stated there was no difference in financial performance as measured by ROA, ROE, EPS, PER and PBV one year before and after merger and acquisition. Keywords: mergers, acquisitions, earnings management, financial performance
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