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

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

Published
Mar 31, 2021
How to Cite
IRAWAN, Miranda; EDI, Edi. Analysis the Effect of Mergers and Acquisıtions on Firm Performance and Earning Quality in Firms Listed on the IDX. CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences, [S.l.], v. 1, n. 1, p. 963-975, mar. 2021. ISSN 2776-5644. Available at: <https://journal.uib.ac.id/index.php/combines/article/view/4527>. Date accessed: 30 july 2021.