Pengaruh Kinerja Keuangan Terhadap Manajemen Laba Perusahaan

Abstract

This study aims to determine the influence of financial performance on earnings management after mergers and acquisitions in companies. This study uses a quantitative approach. The sample of the study was 45 obtained by purposive sampling technique. The research data comes from secondary data, namely the company's financial statements after the 2013 mergers and acquisitions which were listed on the Indonesia Stock Exchange. The data were analyzed using multiple regression techniques, which were processed using the SPSS version 16.0 for window application. The results of the study show that there is an effect of financial performance on earnings management after acquisitions and mergers in companies, which is equal to 31.4%.