EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITION
The purpose of this study was to find out the practice earning management before merger and acquisition<br />announcement. It also aimed to examine the differences of stock return before and after merger and acquisition<br />announcement among companies that were listed on Indonesia stoc...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Merdeka Malang
2017-03-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/835 |
| _version_ | 1819056863324405760 |
|---|---|
| author | Sigit Handoyo Fitria Rahmadani Putri |
| author_facet | Sigit Handoyo Fitria Rahmadani Putri |
| author_sort | Sigit Handoyo |
| collection | DOAJ |
| description | The purpose of this study was to find out the practice earning management before merger and acquisition<br />announcement. It also aimed to examine the differences of stock return before and after merger and acquisition<br />announcement among companies that were listed on Indonesia stock exchange. The samples were 35 companies<br />that did merger and acquisition and listed in Indonesia Stock Exchange (IDX) period 2004–2013. Then, the<br />data analysis was performed by computer statistic program SPSS. These samples were selected by using<br />purposive sampling method. Analysis hypothesis used Independent sample t-test and Wilcoxon sign ranks<br />test. The result of independent sample t-test showed that the companies tended to do earning management<br />before merger and acquisitions. While the result of Wilcoxon signed ranks test showed that there was no<br />difference between stock return before and after merger and acquisition announcement. |
| first_indexed | 2024-12-21T13:30:10Z |
| format | Article |
| id | doaj.art-90ada07eae0f4a0cb9dc13faf63dbc21 |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-12-21T13:30:10Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-90ada07eae0f4a0cb9dc13faf63dbc212022-12-21T19:02:19ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872017-03-01191560EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITIONSigit Handoyo0Fitria Rahmadani Putri1Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta Ringroad Utara, Condong Catur Depok Sleman, Yogyakarta, 55283, IndonesiaJurusan Akuntansi Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta Ringroad Utara, Condong Catur Depok Sleman, Yogyakarta, 55283, IndonesiaThe purpose of this study was to find out the practice earning management before merger and acquisition<br />announcement. It also aimed to examine the differences of stock return before and after merger and acquisition<br />announcement among companies that were listed on Indonesia stock exchange. The samples were 35 companies<br />that did merger and acquisition and listed in Indonesia Stock Exchange (IDX) period 2004–2013. Then, the<br />data analysis was performed by computer statistic program SPSS. These samples were selected by using<br />purposive sampling method. Analysis hypothesis used Independent sample t-test and Wilcoxon sign ranks<br />test. The result of independent sample t-test showed that the companies tended to do earning management<br />before merger and acquisitions. While the result of Wilcoxon signed ranks test showed that there was no<br />difference between stock return before and after merger and acquisition announcement.http://jurnal.unmer.ac.id/index.php/jkdp/article/view/835acquisition, earning management, merger, stock return |
| spellingShingle | Sigit Handoyo Fitria Rahmadani Putri EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITION Jurnal Keuangan dan Perbankan acquisition, earning management, merger, stock return |
| title | EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITION |
| title_full | EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITION |
| title_fullStr | EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITION |
| title_full_unstemmed | EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITION |
| title_short | EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITION |
| title_sort | earning management stock return and companies merger and acquisition |
| topic | acquisition, earning management, merger, stock return |
| url | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/835 |
| work_keys_str_mv | AT sigithandoyo earningmanagementstockreturnandcompaniesmergerandacquisition AT fitriarahmadaniputri earningmanagementstockreturnandcompaniesmergerandacquisition |