Article Per Year (5 Year)
p-Index From 2019 - 2024
1.152
P-Index
This Author published in this journals
All Journal TRANSPARENCY Saintia Matematika Jurnal Hospitality dan Manajemen Jasa Business Accounting Review Jurnal Mirai Management YUME : Journal of Management Perspektif Akuntansi
Angeline Angeline
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Business Accounting Review

 1 
Pengaruh Merger dan Akuisisi terhadap Acquirer Firm’s Financial Performance Yosephine Kurnia Anggita; Juniarti Juniarti; Angeline Angeline
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The increase of merger and acquisition activities are enhancing the development of technology sectors significantly. Previous literature regarding the impacts of mergers and acquisitions on firm's financial performance has contradictory results between the positive and negative impacts. Therefore, this study aims to search the impact of mergers and acquisitions on acquirer firm's financial performance. The technology sector is chosen in this study as studies regarding financial performance in this sector are few. In this study, the acquirer firm's financial performance is measured using Return on Asset (ROA). The data used in this study is companies' data from the technology sector that have merger and acquisition transactions from 2014 through 2018. To be included as a sample, the company must be registered as a public company and have a headquarter in Asia. Ordinary Least Square (OLS) is used as the data analyzing method used in this study. The findings suggest that mergers and acquisitions have a positive and statistically significant impact on acquirer firm’s financial performance. The control variables in this study, which are firm age and leverage, are shown to have a negative and significant effect on acquirer firm’s financial performance. Whilst firm size is shown to have a positive effect but the effect is not statistically significant. Due to restrictions in accessing internal company's data, this study could only be conducted on public companies. This study contributes to previous literature by adding new empirical evidence regarding the impact of merger and acquisition on firm’s financial performance in the technology sector.
Co-Authors Adi Neka Fatyandri Angela Adriyanti Yang Benny Benny Bismar Nasution Dennis Yang Gim Tarigan Golan Hasan Juniarti Juniarti Leonard Suryadi Yusuftan Lily Purwianti Septian Bayu Kristanto Silvia Justine Stefanie Stefanie Subagyo Subagyo Vera Novilia Whitney Ong WINDHA WINDHA Windra Tan Yosephine Kurnia Anggita