Jurnal Ilmiah Akuntansi Peradaban
Vol 8 No 2 (2022)

ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI

Mery Wahyu Rahmadhani (UPN "Veteran" Jawa Timur)
Siti Sundari (Unknown)



Article Info

Publish Date
27 Dec 2022

Abstract

This study aims to test and prove the existence of differences in the company's financial performance before and after the acquisition of service companies listed on the Indonesia Stock Exchange (IDX). The population of this study are service companies listed on the Indonesia Stock Exchange and made acquisitions in 2014 amounted to 13 companies, with purposive sampling method obtained a sample of 5 companies. This study uses secondary data in the form of financial performance for 11 years, starting in 2009 – 2019. Financial performance is proxied by Return on Assets, Net Profit Margin, Earnings per Share. Current Ratio, and Debt to Equity Ratio. The analytical method used is the paired sample t-test with SPSS 25 software. The results showed a significant difference in Earnings per Share and Debt to Equity Ratio before and after the acquisition, but Return on Assets, Net Profit Margin and Current Ratio, did not show the difference before and after the acquisition.

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Journal Info

Abbrev

jiap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji ...