Article Per Year (5 Year)
p-Index From 2021 - 2026
1.288
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Pendidikan Scholastic Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Ekonomi Pembangunan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Mandiri Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Kendali Akuntansi
Annisa Annisa
Sekolah Tinggi Ilmu Ekonomi KBP
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 10 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 Helmi Prilla Aldino Hendra Yuharmain H. Misra Sarumaha Rahmizal, Maizul Rivandi, Muhammad Sahwa Nadia Fitri Sisi Sartika Sophan Sophian Winarno Winarno Zulvia, Dewi