Review Kinerja Keuangan Sebelum dan Sesudah Merger dan Akusisi

Yumna Sekar Utami (Universitas Pembangunan Nasional Veteran Jakarta)
Rosita Putri Cahyawati (Universitas Pembangunan Nasional Veteran Jakarta)
Ahmad Iqbal Suyudi (Universitas Pembangunan Nasional Veteran Jakarta)
Yafet Yulianto (Universitas Pembangunan Nasional Veteran Jakarta)
Lucky Monic Sabatini

Jurnal Akuntansi dan Keuangan
Vol. 1 No. 1 (2022): Januari 2022

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.