Analisis Manajemen Laba Dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum Dan Sesudah Merger Dan Akuisisi Yang Terdaftar Di Bursa Efek Indonesia

Desiana,

doi:10.31219/osf.io/un4p5

Cited by 3 publications

(6 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Using the Wilcoxon signed rank test as a surrogate for return on assets (ROA), we find no statistically significant change in ROA for companies trading on the Indonesia Stock Exchange either before or after merger and acquisition activity. Firdaus [5], Ali [8], Rey [9], Izzatika [10], and Laiman [11] also found no difference in return on assets before and after the mergers and acquisitions, corroborating these results. The company may be more efficient at turning its resources into profits if the rate of growth in net income is lower than the rate of increase in total assets.…”

Section: Discussionmentioning

confidence: 67%

“…(2-tailed) value of 0.214 is greater than: 0.05, suggesting that the ROA values before and after the merger and acquisition are statistically indistinguishable. The first hypothesis (H1) is rejected since the calculated return on assets (ROA) has a significance value of 0.083 > 0.05, as shown by the research of Rey [9]. The value of a company's return on assets (ROA) is not found to change following a merger or acquisition, according to this analysis.…”

Section: The Difference In Performance Of the Company Listed On The I...mentioning

confidence: 73%

“…This research lends credence to previous studies that found no statistically significant variations in ROA, ROE, and DER either before or after mergers and acquisitions. Firdaus [5], Bella [6], Dinanti [7], Ali [8], Rey [9], Izzatika [10], Laiman [11], Siti [12], Agustian [13].…”

Section: Discussionmentioning

confidence: 99%

“…Return on assets, return on equity, and debt to equity ratio have not been shown to change significantly before and after mergers and acquisitions, according to certain studies. Firdaus [5], Bella [6], Dinanti [7], Ali [8], Rey [9], Izzatika [10], Laiman [11], Siti [12], Agustian [13]. Using the return on assets metric, Suprihatin [14], shows a number of outcomes and asserts that there are differences between pre-and post-merger and acquisition financial performance.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Comparative Analysis of Company Performance Before and After Mergers and Acquisitions in Company Listed on Idx 2018-2021

Edrick,

Wijaya

2023

ijaeb

View full text Add to dashboard Cite

The purpose of this study is to examine how companies trading on the Indonesia Stock Exchange fared before and after M&A deals were made in the years 2018 through 2021. In this Study, we employed a comparable quantitative approach called "purposive sampling" to collect our data. There are seven suitable businesses to use as examples. Descriptive statistics, a normality test, and the Wilcoxon signed-rank test were employed to analyze the data. There was no discernible change in the financial performance of companies listed on the Indonesia Stock Exchange (IDX) before and after the announcement of mergers and acquisitions, as measured by three financial ratios: return on assets (ROA), return on equity (ROE), and debt to equity ratio (DER), for the period of 2018-2021. Several elements, according to the findings of this research, determine the ultimate fate of mergers and acquisitions. Investors should be aware that mergers and acquisitions do not always improve business efficiency.

show abstract

Section: Discussionmentioning

confidence: 67%

Section: The Difference In Performance Of the Company Listed On The I...mentioning

confidence: 73%

Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Comparative Analysis of Company Performance Before and After Mergers and Acquisitions in Company Listed on Idx 2018-2021

Edrick,

Wijaya

2023

ijaeb

View full text Add to dashboard Cite

show abstract

“…Hal tersebut dapat dibuktikan melalui hasil uji Paired Sample t Test yang menunjukkan nilai signifikansi sebesar 0,917, dimana nilai tersebut lebih kecil dari 0,05. Berdasarkan penelitian dari (Vidian & Rudianto, 2022) memperoleh hasil tidak adanya perbedaan pada variabel ROE sebelum dan sesudah akuisisi. Dikatakan bahwa variabel ROE berada dibawah ratarata industri.…”

Section: Perbedaan Return On Equity (Roe) Pada Kookmin Bank Sebelum D...unclassified

Analisis Perbandingan Kinerja Keuangan pada Kookmin Bank Sebelum dan Sesudah Akuisisi pada PT Bank Bukopin Tbk

Putri,

Murwanti

2024

EJEBI

View full text Add to dashboard Cite

This research aims to analyze the changes in the financial performance of Kookmin Bank before and after the acquisition process by PT Bank Bukopin Tbk. Acquisition is considered a crucial strategy in the development of banking business, and its impact on the financial performance of the bank can provide valuable insights. Quantitative analysis methods were employed to compare key financial ratios, such as profitability, liquidity, solvency, and operational efficiency, during the periods before and after the acquisition. The results of this research reveal a significant difference in the Capital Adequacy Ratio (CAR) of Kookmin Bank before and after the acquisition of PT Bank Bukopin Tbk, with a significance value of 0.000 < 0.05, confirming the first hypothesis (H1). However, there is no significant difference in Return On Asset (ROA), Return On Equity (ROE), Net Margin Interest (NIM), and Operational Expenses to Operating Income Ratio (BOPO) in Kookmin Bank before and after the acquisition, as the significance values are 0.125 > 0.05, 0.917 > 0.05, 0.307 > 0.05, and 0.308 > 0.05, respectively. Nevertheless, a significant difference is found in the Load to Deposit Ratio (LDR) of Kookmin Bank before and after the acquisition, with a significance value of 0.035 < 0.05, confirming the sixth hypothesis (H6). These findings provide a comprehensive overview of the impact of acquisition on the financial performance of the bank, particularly in terms of the financial ratios measured in this study.

show abstract

Dampak Merger Dan Akuisisi Terhadap Kinerja Keuangan Perusahaan

Kurniati

Asmirawati

2021

jckema

View full text Add to dashboard Cite

Abstract This study aims to analyze the impact of mergers and acquisitions on the financial performance of publicly traded companies listed on the Indonesian stock exchange that conducted mergers and acquisitions from 2006 to 2015. This study uses six financial ratios, namely return on equity (ROA), net profit margin (NPM), quick ratio (QR), debt to asset ratio (DAR), total asset turn over (TATO) and price earning ratio (PER). The analytical method used in this research is nonparametric analysis using the Wilcoxon rank test. The Wilcoxon rank test is a nonparametric analysis that compares two paired samples. This study compares the company's financial performance one year before mergers and acquisitions with one year after mergers and acquisitions. The results showed that there were significant differences in the ROA and NPM values. Then on the values of QR, DAR, TATO and PER there is no significant difference between before and after mergers and acquisitions.

show abstract

Analisis Manajemen Laba Dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum Dan Sesudah Merger Dan Akuisisi Yang Terdaftar Di Bursa Efek Indonesia

Abstract: JURNAL TERKAIT ANALISIS MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Cited by 3 publications

References 0 publications

Comparative Analysis of Company Performance Before and After Mergers and Acquisitions in Company Listed on Idx 2018-2021

Comparative Analysis of Company Performance Before and After Mergers and Acquisitions in Company Listed on Idx 2018-2021

Analisis Perbandingan Kinerja Keuangan pada Kookmin Bank Sebelum dan Sesudah Akuisisi pada PT Bank Bukopin Tbk

Dampak Merger Dan Akuisisi Terhadap Kinerja Keuangan Perusahaan

Contact Info

Product

Resources

About