Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co

Analysis the Effect of Mergers and Acquisıtions on Firm Performance and Earning Quality in Firms Listed on the IDX

Miranda Irawan (Universitas Internasional Batam)
Edi Edi (Universitas Internasional Batam)

Article Info

Publish Date
31 Mar 2021

Abstract

This study determine whether the firm performance and earning quality has changed after mergers and acquisitions. Firms that conducted mergers and acquisitions between 2010-2014 and were listed on the IDX were the objects of this research. The results showed that after mergers and acquisitions, the firm's overall profitability, liquidity and solvency decreased significantly. However, this decline was also accompanied by an increase in earning quality, although not so significant. These research findings provide a new insight that after mergers and acquisitions, the firm focus on improving earnings quality first, thus sacrificing other financial performance such as profitability, liquidity and solvency

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Journal Info
Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Website

Abbrev

combines

Publisher

Universitas Internasional Batam

Subject

Aerospace Engineering Arts Social Sciences Other

Description

Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conducting a research is one of the implementations of Three Pillars of Higher Education that has a crucial role for the development of science, technology, and arts as well as for the improvement of the welfare ...