THE ANALYSIS OF THE COMPANIES PROFITABILITY LEVEL EITHER BEFORE OR AFTER THE MERGER (Case Study Upon 7 Open Companies in 2012)
Journal Title: The Accounting Journal of Binaniaga - Year 2017, Vol 2, Issue 2
Abstract
This study aims to analyze the profitability of companies before and after merger. The study of the population is the registered companies in Indonesia Stock Exchange in 2012. Having applied technical purposive sampling, finally this study has selected 7 companies as the research samples. The level of profitability of companies assessed using the Return On Asset (ROA), Return On Investment (ROI), Return On Equit (ROE), Earning Per Share (EPS). Observation period of this study is one year before and one year after merger. Statistic test used is normality one sample test. The result determined that there had not been any increasing of the ROA of the companies happened after the merger. However, the ROE, ROI and EPS had been increased.
Authors and Affiliations
Lala Intan Gemala Sari, Dwi Asih Surjandari
Keywords
Related Articles
- EP ID EP421419
- DOI 10.33062/ajb.v2i02.98
- Views 84
- Downloads 0
THE IMPACT OF THE UNPAYABLE ACCOUNTS RECEIVABLE ON THE LIQUIDITY LEVEL AT PT ABC
The capability of a company to settle down its short-term liabilities has been one factor to determine whether the financial of a company is good or not. This kind of capability is the liquidity level. One factor that...
INTERNAL FRAUD AT SYARIAH BANKING IN INDONESIA IS A CERTAINTY
This research has been describing an internal fraud happened at Syariah Banking in Indonesia. The development of Syariah banking should have to be in compliance with a good internal controlling system and management, ot...
THE EFFECT OF CREDIT RISK AND CAPITAL ADEQUACY RATIO UPON RETURN ON ASSET (A Case Study at Banking Listed in Indonesia Stock Exchange)
The aim of study to examine the effect of credit risk as measured by non performing loan, and capital adequacy ratio to profitability level measured by return on assets in banking companies listed in Indonesia Stock Exch...
THE EFFECT OF THE TOTAL CREDIT RECEIVABLE UPON THE REVENUE OF CREDIT SERVICE AT KPRI-KPDK IN SUKABUMI
”The influence of the number of credit receivable against the revenue of the credits services at KPRI-KPDK in Sukabumi”. The Credit receivable at KPRIKPDK in Sukabumi is an indication that an increasing does no...
THE INFLUENCE OF APPLICATION SYSTEM QUALITY CONTROL IN THE PERFORMANCE OF AUDITORS (EMPIRICAL STUDIES) ABC KAP IN SOUTH JAKARTA IN 2009 – 2013
This study has the objective to determine the effect the independence, professionalism, professional ethics and integrity of client understanding of the performance of the auditors on an empirical study of the public acc...