ANALISIS MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2009

CEMPAKA WANGI, Annisa Meta and PRASETYONO, Prasetyono (2011) ANALISIS MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2009. Undergraduate thesis, UNIVERSITAS DIPONEGORO.

[img]
Preview
PDF - Published Version
327Kb
[img]
Preview
PDF - Published Version
168Kb

Abstract

The purpose of this study was to obtain empirical evidence of whether the acquirer conduct earnings management prior to the implementation of mergers and acquisitions. Also aims to determine changes in the acquirer's financial performance before and after mergers and acquisitions. Earnings management by firms is to proxy discretionary accrual (DA). Then for the measurement of company performance measured by financial ratios include total asset turn over, net provit margin,and return on asset. The analysis was done by using independent sample t-test and paired sample test. The results shows that there is an indication of earnings management done by taking over companies before mergers and acquisitions by utilizing income increasing accruals. Furthermore, the company's financial performance as measured by total asset turnover ratio has increased after the merger and acquisition, while net profit margin and return on assets has decreased after the mergers and acquisitions. Keywords : merger, acquisition, earnings management, performance

Item Type:Thesis (Undergraduate)
Uncontrolled Keywords:merger, acquisition, earnings management, performance, merger, akuisisi, manajemen laba, kinerja
Subjects:H Social Sciences > HG Finance
Divisions:Faculty of Economics and Business > Department of Management
ID Code:26437
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:24 Mar 2011 13:27
Last Modified:24 Mar 2011 13:27

Repository Staff Only: item control page