Detail Cantuman

ABSTRACT
RAHMADANI PERTIWI (2021). Analysis of Earnings Management and Financial Performance of Acquiring Companies Before and After Acquisition Listed on the Indonesia Stock Exchange (supervised by . Hj. Yana Fajriah and Dharmawaty Djaharuddin).
This study aims to determine whether earnings management actions have occurred in the acquiring company before and after the acquisition. In addition, this study also aims to determine whether there are differences in the financial performance of the acquiring company before and after the acquisition. Data collection uses secondary data obtained through financial statement documents and company sustainability reports using purposive sampling technique. The population is all food and beverage manufacturing companies listed on the Indonesia Stock Exchange, while the sample taken is 20 respondents, this study was conducted for 3 months in 2021. The results of this study used the first hypothesis testing and the second hypothesis testing. The data research method uses data collection, data reduction, data display, and different tests.
The results show that there are earnings management actions after the acquisition and there is an increase in financial performance after the acquisition.

Keywords: Earnings Management, Financial Performance, Acquisition.