IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/z67gd.html
   My bibliography  Save this paper

Manajemen Laba Dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum Dan Setelah Akuisisi

Author

Listed:
  • , Lu’Lu’ IL Maknuun

    (Lecture)

Abstract

ABSTRACT The purpose of this study is to obtain empirical evidence of whether the acquirers perform earnings management prior to implementation of the acquisition. This type of research is a comparative study which compares the financial performance before and after the company making acquisitions. Analysis of financial performance is using financial ratios, including profitability, and activity. The results of data analysis shows that there was no indication of earnings management before the acquisitions con-ducted by the acquirer with Increasing income accruals. Furthermore, the company’s financial perfor-mance as measured by the ratio of total asset turnover, net profit margin, returns on assets after the acquisition has a difference in the negative direction. The conclusion is that the acquirers before the acquisition are not convicted of earnings management with increasing income accrual. Acquirer’s fi-nancial performance before and after the acquisitions have a difference, but the condition of the company is in sound condition.

Suggested Citation

  • , Lu’Lu’ IL Maknuun, 2018. "Manajemen Laba Dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum Dan Setelah Akuisisi," OSF Preprints z67gd, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:z67gd
    DOI: 10.31219/osf.io/z67gd
    as

    Download full text from publisher

    File URL: https://osf.io/download/5c7a0d1758e63b0018d410d9/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/z67gd?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:z67gd. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.