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All Journal Media Riset Akuntansi Binus Business Review Jurnal Doktor Manajemen (JDM) Dinasti International Journal of Digital Business Management Jurnal Ilmiah Al-Tsarwah Aliansi : Jurnal Manajemen dan Bisnis Jurnal Abdimas Perbanas Management Research Studies Journal Jurnal Studi Islam dan Sosial
Natali Yustisia
Perbanas Institute
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Earnings Management and Profitability Analysis of Public Company Listed at Indonesia Stock Exchange: Before and After Acquisition Ramanda, Bimo; Yustisia, Natali; Riwayati, Hedwigis Esti; AR, Hikmah; Pramesworo, Ignatius Septo
Dinasti International Journal of Digital Business Management Vol. 6 No. 5 (2025): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i5.5561

Abstract

This study aims to analyze the effect of earnings management and profitability on companies conducting acquisitions on the Indonesia Stock Exchange in the period 2017-2023. The focus of this study is to compare the conditions of earnings management and several profitability ratios of companies, namely return on asset, return on equity, and net profit margin, before and after the company conducted an acquisition. The sample in this study was 31 companies obtained through purposive sampling and the method used a parametric inferential statistical approach using SPSS 26 software.  The results of the analysis showed that there were no significant differences in earnings management, return on asset, return on equity, and net profit margin before and after the acquisition. This study provides insight into the absence of significant changes in the company's financial performance post-acquisition, although this study is limited to short-term impact analysis.
Co-Authors AR, Hikmah Batari, Afisyah Maudini Hedwigis Esti Riwayati Hilmi, Ahmad Ignatius Septo Pramesworo Indrienny, Sahhara Pramesworo, Septo Puput Trisnayanti Inanto Putri Ramanda, Bimo Rizky Kurniawan Roza, Mailana Tiolina Evi Via Andani Putri