Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Kinerja Tax & Accounting Review International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset)
Josua Tarigan
Fakultas Ekonomi, Universitas Kristen Petra Jl. Siwalankerto 121-131, Surabaya 60236
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Kinerja

 1 
ANALYSIS OF MERGER & ACQUISITION MOTIVES IN INDONESIAN LISTED COMPANIES THROUGH FINANCIAL PERFORMANCE PERSPECTIVE Tarigan, Josua; Claresta, Alfonsis; Elsye Hatane, Saarce
KINERJA Vol 22, No 1 (2018): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v22i1.1570

Abstract

This study aims to analyse the financial performance of Indonesia companies undergoing M&A in the period of 2009-2012 by comparing several accounting ratios from four years before and after M&A. The sample of this study is 136 annual reports, ranged from 2005 until 2016 of non-banking companies in Indonesia Stock Exchange (IDX). The financial performance of the companies was assessed by several ratios, to measure accounting and market measurement simultaneously to fully assess the M&A performance. The mean of these ratios from four years before was being compared to the mean from four years after M&A; using Paired Sample T-Test, Wilcoxon Signed Rank Test and MANOVA. The test done showed that most of the Indonesian companies undergoing M&A are (a) pursuing for growth and financial synergy motives (b) operating synergies objective needs longer time to be achieved, and (c) accounting and market measurement had been in line revealing semi-strong form of market efficiency in Indonesia.Keywords: Merger and Acquisition, Motives, Financial Performance, Market measurement, Indonesia.
Measuring Financial Performance in the Absence of Objective Measures: an Evidence from Indonesia Local Restaurants Tarigan, Josua; Hirawanto, Rafel Romero; Dautrey, Jean; Hatane, Saarce Elsye
KINERJA Vol 23, No 2 (2019): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.771 KB) | DOI: 10.24002/kinerja.v23i2.2064

Abstract

The purpose of this research is to explore the paths between the SERVQUAL dimensions, customer satisfactionand customer loyalty towards the financial performance in Indonesialocal restaurants. Researchers in Indonesia often encounter problems obtaining objective measures of financial performance in privately-held companies, especially restaurants industries. The authors help fill this knowledge gap by extended the study of service quality into financial performance. A quantitative approach was employed, using 26-items, five-point Likert-scale questionnaire administrated to 150 customers and 50 restaurant owners or managers. The data analysis technique that was used in this research was the Partial Least Square (PLS). The research showed that there is a strong consistent link between service quality, customer satisfactionand customer loyalty towards the financial performance.Additionally, customer loyalty have the role that strengthens the impact of customer satisfaction to the financial performance
Co-Authors Angeline Harijanto Claresta, Alfonsis Dautrey, Jean Hatane Semuel Hervindra, Christoforus Hirawanto, Rafel Romero Kartika Vilanti Saarce Elsye Hatane Yulius Jogi Christiawan Zanderet’s, Christina