ANALYSIS FINANCIAL PERFORMANCE AND PROFIT MANAGEMENT ON ACQUIRER COMPANY BEFORE AND AFTER MERGER AND ACQUISITION (Studies on Indonesia Stock Exchange at time line 2013-2015)

Putri, Leonita and Maulana, Ahmad and Palelongi, Abrar (2016) ANALYSIS FINANCIAL PERFORMANCE AND PROFIT MANAGEMENT ON ACQUIRER COMPANY BEFORE AND AFTER MERGER AND ACQUISITION (Studies on Indonesia Stock Exchange at time line 2013-2015). Proceeding 2nd Sriwijaya Economic, Accounting, and Business Conference, 1 (1). p. 427. ISSN 979-587-627-9

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    Abstract

    This research aims to examine Proving that there has been a profit management action in acquirer firm before doing merger and acquisition (Firm listed in Indonesia Stock Exchange in 2013-2015) and Proving that there’s a differences in acquirer firm’s financial performance before and after merger and acquisition (Firm listed in Indonesia Stock Exchange in 2013-2015). Corporate performance is measured using TATO, NPM and ROA. This research uses documentary data. In this research data applied is documenter. While population of this research covers inscribed public company in Indonesia Stock Exchange which done merger and aquisition at lime line 2013-2015. Sampling method applied in this research is purposive sampling, which there are 20 acquirer companies entering in this research criterion. Data analysis method are Independent sample T test and paired sample test. Result from test indicated for TATO (total asset turnover), NPM (net profit Margin) and ROA (return on asset) at time line before merger and acquisition doesn’t differ from at time line after merger and acquisition Keyword : Merger and Acquisition, total asset turnover, Net profit Margin and Return on Asset

    Item Type: Article
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Faculty of Economics > Department of Management
    Depositing User: SE, MM Ahmad Maulana
    Date Deposited: 31 May 2017 09:17
    Last Modified: 31 May 2017 09:17
    URI: http://eprints.unsri.ac.id/id/eprint/7324

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