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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Keuangan
Yumna Sekar Utami
Universitas Pembangunan Nasional Veteran Jakarta
Economics, Econometrics & Finance

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Review Kinerja Keuangan Sebelum dan Sesudah Merger dan Akusisi Yumna Sekar Utami; Rosita Putri Cahyawati; Ahmad Iqbal Suyudi; Yafet Yulianto; Lucky Monic Sabatini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.606 KB) | DOI: 10.54259/akua.v1i1.218

Abstract

This review is intended to explain the dissimilarity of financial performance before and after mergers and acquisitions in developing countries and Indonesia. Liquidity, capital, profitability, and stock performance are financial ratios used when measuring a company's financial performance. Theoretically, explanations that support mergers and acquisitions are described, then critically discuss empirical studies of previous research in the previous literature. From the existing literature, it is known that there are different results on the financial performance of companies in developing countries including Indonesia after mergers and acquisitions are carried out.
Dampak Peristiwa Pidato Kemenangan Joe Biden Terhadap Abnormal Return Saham Pada Sub Sektor Logam dan Mineral Yumna Sekar Utami; Wahyudi Wahyudi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.899

Abstract

Abnormal returns can be influenced by political events that occur either in a country or in other countries. The momentum of the presidential election is one of the political events that can trigger investor reactions. One of the political events that is used as the object of this research is the event of Joe Biden's victory speech. This study is a quantitative study conducted to determine whether the events of Joe Biden's victory speech affect abnormal returns. Metals and minerals sub-sector stocks are the objects used in this research. A significance of 5% is used in this study to test the hypothesis with IBM SPSS Statistics 23 software with the different test methods of one sample t-test and paired sample t-test. The results of the study are (1) there are abnormal returns in the period before Joe Biden's victory speech on the 13th day, 11th day, 7th day, and 3rd day with negative abnormal returns, (2) there are abnormal returns. returns in the period after Joe Biden's victory speech on the 1st day, 2nd day, 4th day, 9th day, and 12th day with abnormal returns on the first day are positive. Then, for the 2nd day, the 4th day, the 9th day, and the 12th day there were negative abnormal returns, and (3) there was no difference in abnormal returns before and after Joe Biden's victory speech.
Co-Authors Ahmad Iqbal Suyudi Lucky Monic Sabatini Rosita Putri Cahyawati Wahyudi Wahyudi Yafet Yulianto