ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PUBLIK SEBELUM DAN SESUDAH MERGER DAN AKUISISI
(Pada perusahaan pengakuisi periode 2012 dan 2013)
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Institusion
STIE Indonesia Banking School
Author
PRANAWITA, SEKAR HERA
Subject
HF5601 Accounting
Datestamp
2022-12-04 05:10:38
Abstract :
This study aims to analyze the effect of mergers and acquisitions on firm performance in Indonesia Stock Exchange. Corporate performance is measured by using financial ratios: NPM (net profit margin), ROA (return on assets), ROE (return on equity), DER (debt to equity ratio), Debt Ratio, EPS (earnings per share), TATO (Total Asset Turnover) and CR (current ratio). Documentary data is used in this study. While this study population are included a public company listed on the IDX, which had conducted merger and acquisition, and announced its activity in the period 2012-2013. The sampling method used in this study was purposive sampling, in which there are nineteen companies included in the criteria for this study. Wilcoxon Sign Test, and Manova test are used to answer hypothesis 1 to 9 (the calculation of financial ratios). The results of the Manova test showed that the simultaneous testing of all financial ratios for (H-1) with (H+2) after the Mergers and Acquisitions (M & A) and (H-1) with (H+3) after M & A show there are significant differences.
This study aims to analyze the effect of mergers and acquisitions on firm performance in Indonesia Stock Exchange. Corporate performance is measured by using financial ratios: NPM (net profit margin), ROA (return on assets), ROE (return on equity), DER (debt to equity ratio), Debt Ratio, EPS (earnings per share), TATO (Total Asset Turnover) and CR (current ratio). Documentary data is used in this study. While this study population are included a public company listed on the IDX, which had conducted merger and acquisition, and announced its activity in the period 2012-2013. The sampling method used in this study was purposive sampling, in which there are nineteen companies included in the criteria for this study. Wilcoxon Sign Test, and Manova test are used to answer hypothesis 1 to 9 (the calculation of financial ratios). The results of the Manova test showed that the simultaneous testing of all financial ratios for (H-1) with (H+2) after the Mergers and Acquisitions (M & A) and (H-1) with (H+3) after M & A show there are significant differences.
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