PENGARUH KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

Abstract

This research aimed to examine the effect of financial performance before and after the merger on the earning management (DA). This research was quantitative, the research data collection technique used purposive sampling method namely. Based method used 8 banking companies have ever merged and listed on Indonesia Stock Exchange (IDX) in the 2008-2019 period so that it obtained 32 observation data. The research result concluded that the financial performance before and after the merger ROA had a positive and significant effect on the earning management (DA), CR had a negative and insignificant effect on the earning management (DA), DER had a positive and insignificant effect on the earning management (DA), and PER had a negative and insignificant effect on the earning management variable (DA) moreover, the financial performance after the merger ROA had a negative and insignificant effect on the earning management variable (DA), CR had a negative and insignificant effect on the earning management variable (DA), DER had a negative and insignificant effect on the earning management variable (DA), and PER had a positive and significant effect on the earning management variable (DA).