Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Dewi Kusumowati
Accounting Department, Faculty of Economics and Business, University of Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi dan Perpajakan

 1 
Analysis of Financial Performance Differences Before and After the Merger of Companies Listed on the Indonesian Stock Exchange Dewi Kusumowati; Ibrahim Ibrahim
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.8101

Abstract

This study aims to analyze the differences in the company's financial performance before and after the merger in companies that carry out merger activities. Company performance is measured using financial ratios: Current Ratio (CR), Debt to Asset Ratio (DAR) Debt to Equity Ratio (DER), Net Profit Margin (NPM). Return On Assets (ROA), Return On Equity (ROE). This research was conducted using a quantitative method, by taking data from all public companies that merged on the Indonesia Stock Exchange (IDX) with a time span between 2014-2020, the sampling in this study used the purposive sampling method, with data obtained as many as 30 companies. who did the merger. The descriptive statistical test used is the Independent Sample T-test and the Paired Sample T-test to answer the hypothesis. The results of this study indicate that in partial testing that the current ratio shows a significant difference in the overall comparison before and after the merger. while the five financial ratios, namely DAR, DER, NPM, ROA, and ROE showed no difference three years before and three years after the merger
Co-Authors Ferdinandus Seran Deda Ibrahim Ibrahim Lebrina Lorince Tangpen Mayang Azzahra Dika Ramadhani Vika Sari Kusbiyanto Wahyu Setiyorini