Abstract
This study aims to analyze the comparative financial performance of companies listed on the Indonesia Stock Exchange (IDX) that made acquisitions in 2019, two years before and two years after the acquisition. Performance comparison are measured using financial ratios, including ROA, TATO, and DER. This research is quantitative research with sampling techniques using purposive sampling techniques. The data analysis method uses descriptive statistical analysis, data normality test, and paired sample t-test hypothesis testing. Based on the results of research on the entire company, it shows that the ROA, TATO, and DER ratios have no significant difference between before and after the acquisition. The results of this study are used so that companies can pay more attention to the condition of their financial performance between before and after the acquisition so that the company can achieve the expected acquisition objectives, namely generating better synergies in the future. In addition, this financial performance measurement can provide a source of information for investors, related to the condition of the company's financial performance between before and after the acquisition, so that it can provide a consideration for investors when investing in companies that make acquisitions.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
