Article Per Year (5 Year)
p-Index From 2021 - 2026
4.031
P-Index
This Author published in this journals
All Journal INFERENSI Jurnal Perencanaan Wilayah Eduma : Mathematics Education Learning and Teaching JIP: Jurnal Ilmiah PGMI Paediatrica Indonesiana ATTARBIYAH: Journal of Islamic Culture and Education INKUIRI : Jurnal Pendidikan IPA Adi Widya : Jurnal Pengabdian Masyarakat Georafflesia : Artikel Ilmiah Pendidikan Geografi Jurnal ULTIMA InfoSys Patria Artha Technological Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Ultima Management : Jurnal Ilmu Manajemen Jurnal Akuntansi dan Bisnis Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Teknologi Informasi dan Terapan (J-TIT) Autentik : Jurnal Pengembangan Pendidikan Dasar ICIT (Innovative Creative and Information Technology) Journal Dinamika Bahari: Journal of Maritime Dynamic Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Wahana Pendidikan Technologic JURNAL PENDIDIKAN IPS Jurnal Riset Akuntansi dan Keuangan Prosiding Konferensi Nasional PKM-CSR Jurnal Informasi dan Komunikasi Administrasi (JIKAP) Majalah Ilmiah Inspiratif JURNAL TEKNIK INDUSTRI Journal of Research and Development on Public Policy E-JRM Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Journal of Business Innovation and Research Computing Insight: Journal of Computer Science Proceedings Series of Educational Studies ISLAMITSCH FAMILIERECHT JOURNAL Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Edumaspul: Jurnal Pendidikan
Winarno Winarno
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 48 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of Profit Management and Financial Performance of the Acquiring Companies Before and After Mergers and Acquisitions Listed on the Indonesia Stock Exchange, 2018-2019 Winarno Winarno; Hendra Yuharmain H.; Annisa Annisa
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.2522

Abstract

The purpose of this study was to obtain empirical evidence of whether the acquirer conduct earnings management prior 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 provit margin,and return on asset. The analysis was done by using independent sample t-test and paired sample test. The results shows that there is an indication of earnings management done by taking over companies before mergers and acquisitions by utilizing income increasing accruals. Furthermore, the company's financial performance as measured by total asset turnover ratio has increased after the merger and acquisition, while net profit margin and return on assets has decreased after the mergers and acquisitions.
Co-Authors Achmad Afandi Adi Sucipto, Adi Adiputra, Agung Ahmad Lani Alfian Yahya Alwin Alwin Aly Subkan Ambariyanto Ambariyanto Ambarwati, Sri Dwi Ari Annisa Annisa Anton Subarno Arif Wahyu Wirawan Arifianto, Deny Azri Maya Monica Brilliant Amira Kusumawati C. Dyah Sulistyaningrum Indrawati Chindy Hanggara Rosa Indah Cicilia Dyah Sulistyaningrum Indrawati Didi Rahmat Dinda Amalia Fatika Az Zahra Dwi Darmayanti Eko Nugroho Elly's Mersina Mursidik Elvada Sukma Novita Endang Saryanti Erin Febiyanti Febriani Sahfira Fitriawati Fitriawati Hadi Sunaryo Happy Viona Aderika Putri Mulik Henderi . Hendra Yuharmain H. Heru Samudro Hery Sawiji Heryanto S Auna I Gusti Ngurah Antaryama Indah Meitasari Indriana Hidayah Jamhari Jamhari La Ode Ngkomani M Z Pratama M. Akhid Jalaludin M. CHOERUL UMAM Maulana Andiansyah Mela Pebriyani Muh Tufaila Hemon Muhamad Nazmi Saputra Nani Irma Susanti Ni Made Satvika Iswari Nursim Nursim Patni Ninghardjanti Prasella, Ananda Dea Prasella R A Nuswantari Ramli Ramli Rianita Puspa Sari Ridoh Marganda Tua Tamba Sarwanto Sarwanto Sigit Permansah Sisca Dina Nur Nahdliyah Sonia Putri Oktavia Sugiarni Sugiarni Sukanta Sukanta Susantiningrum Susantiningrum Syahrur Razy Titik Purwati Titin Prasetyani Triuli Novianti TUTIK SUSILOWATI Vivit Rosmayanti Widha Sunarno Wiedy Murtini Wim Benhard Manurung Windra Putra Yanita Primadani Putri Yogi Prasetyo Yuskhil Mushofi