PENGARUH PEMILIHAN METODE AKUNTANSI UNTUK MERGER DAN AKUISISI TERHADAP RETURN SAHAM PERUSAHAAN PUBLIK YANG TERDAFTAR DI BEI

Puspitosari, Wina (2009) PENGARUH PEMILIHAN METODE AKUNTANSI UNTUK MERGER DAN AKUISISI TERHADAP RETURN SAHAM PERUSAHAAN PUBLIK YANG TERDAFTAR DI BEI. Other thesis, University of Muhammadiyah Malang.

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PENGARUH_PEMILIHAN_METODE_AKUNTANSIUNTUK_MERGER_DAN_AKUISISI_TERHADAPRETURN_SAHAM_PERUSAHAAN_PUBLIK_YANGTERDAFTAR_DI_BEI.pdf

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Abstract

The study aimed to find empirical evidence whether the market reacted to the merger and acquisition announcement from the stock return at public companies listed in BEI also explained which one was the better method than business merger (by purchase or by pooling of interest methods) from the stock abnormal return point of view. The study analyzed 60 merger and acquisition cases along 1999-2007 periods. Analytical result using t-test showed that many companies did merger with by purchase method compared with by pooling of interest method. Though so, the result showed negative reaction to the announcement. It means that the market didn’t consider certain profitable information. The next analysis result using T-Test (Independent Samples Test) showed that there was not significant different among companies using by purchase method and by pooling of interest method.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 26 Jun 2012 07:24
Last Modified: 26 Jun 2012 07:24
URI: http://eprints.umm.ac.id/id/eprint/9687

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