Katalog Online Perpustakaan

Detail Katalog

Pengarang

KOMANG NIA GAMA PERTIWI

Subject

  1. FINANCIAL ACCOUNTING
  2. EARNING MANAGEMENT

    [Abstrak]

    The era of globalization led the company to compete more strongly, so they can be survived. One way which many companies do is merge their firms with the mergers and acquisitions, because the process is simple and the cost is quite low. The purpose of this study was to analyze the practice of earnings management and return on corporate mergers and acquisitions that are listed on the Indonesia Stock Exchange period 2000-2010. There are two hypothesis, first hypothesis researchers used independent sample t-test to see the difference earnings management for the thirty firm samples before the mergers and acquisitions between companies that income increasing accruals by income decreasing accruals. The second hypothesis, researchers used Wilcoxon signed ranks test to see the difference stock returns for the 43 firm samples one year before and after mergers and acquisitions. Based on the results of the first hypothesis can be known there is a significant difference in accounting policies by the company in the practice of earnings management between income increasing accruals by income decreasing accruals of three years before mergers and acquisitions. While the results on the second hypothesis found no significant difference between stock returns one year before and after mergers and acquisitions.
    Key words: mergers, acquisitions, earning management, return

    Pembimbing

    NURUL HASANAH USWATI DEWI

    Penguji

    1. DIYAH PUJIATI
    2. NURUL HASANAH USWATI DEWI
    3. NURMALA AHMAR

      Bahasa

      Nomor Klas

      SKR.PER.077.12

      [Berkas]

      1. 6200_SKRIPSI.pdf
      2. 6200_ARTIKEL ILMIAH.pdf - (view) (download)