THE IMPACT OF ACQUISITION ON FINANCIAL PERFORMANCES OF NON-FINANCIAL ACQUIRER COMPANIES

Tieka Trikartika Gustyana, Andrieta Shintia Dewi, H M Ersyad

Abstract

This research is scrutinized the impact of acquisitions on the financial performance of the selected non-financial acquirer companies in Indonesia. The population of this study is 23 non-financial companies that were involved in acquisition during 2013-2015 based on Commission for the Supervision of Business Competition (KPPU) data. The paired Sample t-test shows that there was significant difference in DER, between pre and post acquisition. But there were no significant differences in CR, TATO, NPM and EPS between pre and post the acquisition.
Key words: Acquisitions; acquirer companies; financial performance; financial ratios.

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