Iqbal, Muhammad (2011) Analisis Manajemen Laba Dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum Dan Sesudah Merger Dan Akuisisi Di Bursa Efek Indonesia. S1 thesis, STIE Indonesia Banking School.
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Abstract
The purpose of this research is to gain empirical evidence whether acquiring companies conducts earnings management before the execution of merger and acquisition. It also aims to investigate performance changes of acquiring companies before and after merger and acquisition. Earnings management conducted by the companies is proxied by discretionary accrual (DA) that got from Modified Jones Model approach. With using financial report data of firms listing in Indonesia Stock Exchange, analysis is done by using independent sample t-test and paired sample test. The result shows that there is an indication of earnings management done by taking over companies before merger and acquisition by utilizing income increasing accruals. Furthermore, the financial performance of the companies is better but not significant after merger and acquisition took place. Keywords: merger, acquisition, earnings management, performance
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 01 Sep 2022 02:51 |
| Last Modified: | 01 Sep 2022 02:51 |
| URI: | http://repository.ibs.ac.id/id/eprint/5254 |
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