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All Journal Journal of Accounting and Investment Journal of Business Management Education (JBME) Jurnal Ekonomi Integra SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Manager : Jurnal Ilmu Manajemen Surya Abdimas Jurnal Bisnis dan Kewirausahaan Jurnal Edueco Jurnal Ilmiah Manajemen dan Bisnis Economic Education and Entrepreneurship Journal JURNAL INOVASI PENDIDIKAN EKONOMI Jurnal Ilmiah Manajemen Kesatuan Widya Akuntansi dan Keuangan Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Ekuilnomi Majalah Ilmiah UPI YPTK Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Karya Abdi Masyarakat Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei
Wico Jontarudi Tarigan
Universitas Simalungun
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Widya Akuntansi dan Keuangan

 1 
ANALISIS PERLAKUAN AKUNTANSI ATAS AKUISISI OLEH PT. JHONSON & JHONSON TERHADAP PT. PFIZER DAN PENGARUHNYA TERHADAP KINERJA KEUANGAN Wico Jontarudi Tarigan; Vitryani Tarigan; Djuli Sjafei Purba
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1736

Abstract

This study is about the accounting treatment of acquisitions and their impact on the company's financial performance. The purpose of this research is to look at the proper implementation of the acquisition as stipulated by the relevant statutory arrangements, accounting treatment according to accounting standards, and its impact on the financial performance of the acquiring company. The research technique used is a descriptive research method to obtain a systematic, actual, and accurate description of the accounting treatment in accordance with the validity and accounting principles in analyzing acquisition transactions carried out by the company. Also, this method can collect and examine fiscal statement information identified with acquisitions to survey company presentations. From the analysis and discussion, it is suspected that the implementation of the acquisition transaction has complied with the laws and regulations, and guidelines provided by the public authorities. Accounting treatment for procurement in accordance with accounting standards. However, based on the author's analysis, the acquisition of the parent company does not have any adverse consequences, especially a decrease in performance. This can be seen from the increase in the solvency ratio and the decrease in the ratio of activity and profitability from the year after the acquisition. The company has a very large liability in foreign currency and has to bear a very large interest expense
Co-Authors Aggiat Sinurat Anggiat Sinurat Aprilia Suhani Ayu Anggriani Ayu Nadila Choirunisa Utami Dendi Wahyudi Djahotman Purba Djuli Sjafei Purba Dwi Nanda Aryanti Elfina O P Damanik Eva Sriwiyanti Eva Sriwiyanti Irwan M Ambarita Jos Martin Simanjuntak Mahaitin H Sinaga Marintan Saragih Marulam MT Simarmata Muhammad Kevin Jhody Saragih Muhammad Khoir Zulfikar Netty Vera Harianja Purba, Djuli Sjafei PURBA, ELIDAWATY Resna Napitu Resna Napitu Ripka Seriidahnaita Ginting Rosita Manawari Girsang Rosita Manawari Girsang Saragih, Liharman Shinta Permata Sari Siti Purwasih Siti Suani Nababan Sri Martina Tarigan, Vitryani Taufik Parinduri Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Vitryani Tarigan