Jurnal Akuntansi
Vol. 11 No. 3 (2021)

SHARE VALUE DIFFERENCES PT. KIMIA FARMA TBK TOWARDS THE ACQUISITION OF SHARE EVENTS IN PT. PHAPROS TBK

Revi Candra (Institut Agama Islam Negeri Batusangkar)
Elmiliyani Wahyuni-S (Institut Agama Islam Negeri Batusangkar)
Nailatul Hanifah (Institut Agama Islam Negeri Batusangkar)

Article Info

Publish Date
31 Oct 2021

Abstract

TThis study aims to determine whether there is a difference in the value of the shares of PT. Kimia Farma Tbk. after the acquisition of PT. Phapros Tbk. The data used is the value of shares consisting of book value, market value, and the intrinsic value of shares of PT. Kimia Farma Tbk, which was taken ten months before the acquisition of PT. Phapros Tbk. by PT Kimia Farma Tbk. This study is a comparative study with a quantitative descriptive approach, data analysis using the Wilcoxon signed-rank test. The results of this study indicate that the book value of PT. Kimia Farma Tbk. which has a significant difference before and after the acquisition, while the indicators of the stock market value and the intrinsic value of PT. Kimia Farma Tbk. does not have a significant difference before and after the acquisition event. 

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi
Website

Abbrev

JurnalAkuntansi

Publisher

Universitas Bengkulu

Subject

Economics, Econometrics & Finance

Description

This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, ...