Proceedings of the 7th Regional Accounting Conference (KRA 2020)最新文献

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Comparative Analysis of Financial Performance Before and After Acquisition 并购前后财务业绩的比较分析
Proceedings of the 7th Regional Accounting Conference (KRA 2020) Pub Date : 2021-04-19 DOI: 10.2991/AEBMR.K.210416.023
Ilham Yunus, La Ode Rasuli, Amir Lukum
{"title":"Comparative Analysis of Financial Performance Before and After Acquisition","authors":"Ilham Yunus, La Ode Rasuli, Amir Lukum","doi":"10.2991/AEBMR.K.210416.023","DOIUrl":"https://doi.org/10.2991/AEBMR.K.210416.023","url":null,"abstract":"The present study delves to analyze the difference of company financial performance prior to and after acquisition in companies listed in the Indonesian Stock Exchange. The financial performance is measured by involving seven financial ratios: current ratio (CR), total asset turnover ratio (TATO), debt to equity ratio (DER), net profit margin (NPM), return on assets (ROA), return on equity (ROE), and earning per share (EPS). The comparative quantitative study involved the population of seven companies listed in the Indonesian Stock Exchange that conducted acquisition activity during the period of 2012-2018. From the population, five companies were acquired as the samples by purposive sampling technique. The study employed normality data test and Wilcoxon signed rank test as the data analysis techniques. The results showed that four financial ratios, i.e., current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), and earning per share (EPS) are not significantly different prior to and after the acquisition. On the other hand, the ratios of total asset turnover ratio (TATO), return on assets (ROA) dan return on equity (ROE) yield negative significant result before and after acquisition. Therefore, the paper concludes that acquisition impacts negatively to the company financial performance.","PeriodicalId":438152,"journal":{"name":"Proceedings of the 7th Regional Accounting Conference (KRA 2020)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123941840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics 马基雅维利、公平敏感性和伦理敏感性对会计专业学生会计伦理感知的影响
Proceedings of the 7th Regional Accounting Conference (KRA 2020) Pub Date : 2021-02-27 DOI: 10.17977/UM066V1I22021P172-182
Irodatun Nadilla, Dodik Juliardi, D. Syariati
{"title":"The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics","authors":"Irodatun Nadilla, Dodik Juliardi, D. Syariati","doi":"10.17977/UM066V1I22021P172-182","DOIUrl":"https://doi.org/10.17977/UM066V1I22021P172-182","url":null,"abstract":"This study aims to examine the effect of machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.","PeriodicalId":438152,"journal":{"name":"Proceedings of the 7th Regional Accounting Conference (KRA 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131084747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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