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Program Studi Teknik Komputer, Fakultas Teknik, Universitas Muhammadyah Surabaya
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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 A. Chalid Pasyah Achmad Afandi Adi Sucipto, Adi Adiputra, Agung Ahmad Junaidi Ahmad Lani Alfian Yahya Alwin Alwin Aly Subkan Ambariyanto Ambariyanto Ambarwati, Sri Dwi Ari Anis Suryaningsih, Anis Annisa Annisa Anton Subarno Arif Wahyu Wirawan Arifianto, Deny Asnath M. Fuah Azri Maya Monica Brilliant Amira Kusumawati C. Dyah Sulistyaningrum Indrawati Chindy Hanggara Rosa Indah Cicilia Dyah Sulistyaningrum Indrawati Didi Rahmat Dwi Darmayanti Eko Nugroho Elly's Mersina Mursidik Elvada Sukma Novita Endang Saryanti Erin Febiyanti Febriani Sahfira Fitriawati Fitriawati Hadi Sunaryo Hadromi - Happy Viona Aderika Putri Mulik Haryanti, Tining Henderi . Hendra Yuharmain H. Heru Samudro Hery Sawiji Heryanto S Auna I Gusti Ngurah Antaryama Indah Meitasari Indriana Hidayah Jamhari Jamhari La Ode Ngkomani Laila Puspitasari Anggraini Larsen Barasa Lumban Batu, Purnama N.F. M Z Pratama M. Akhid Jalaludin M. CHOERUL UMAM Maulana Andiansyah Meilinasari Nurhasanah Hutagaol Mela Pebriyani Moh. Muchtarom 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 Rasyid, Machmud Al Rhino Kartika, Rhino Rianita Puspa Sari Ridoh Marganda Tua Tamba Rusnaini Rusnaini Salatnaya, Hearty Sari Kusumaningrum Sarwanto Sarwanto Shinta Masitho Windriyani Sigit Permansah Sisca Dina Nur Nahdliyah Sugiarni Sugiarni Sukanta Sukanta Susantiningrum Susantiningrum Syahrur Razy Titik Purwati Titin Prasetyani Tri Cahyadi Tristanti Tristanti Triuli Novianti, Triuli TUTIK SUSILOWATI Vivit Rosmayanti Widha Sunarno Wiedy Murtini Wim Benhard Manurung Winarso D. Widodo Windra Putra Yanita Primadani Putri Yogi Prasetyo Yuliandri, Erna Yuskhil Mushofi Yusvidha Ernata Zaini, Imam