{"id":"https://openalex.org/W3010666830","doi":null,"title":"ANALISIS KINERJA KEUANGAN SEBELUM DAN SETELAH AKUISISI/MERGER PADA PERUSAHAAN TERDAFTAR DI BEI 2010-2013","display_name":"ANALISIS KINERJA KEUANGAN SEBELUM DAN SETELAH AKUISISI/MERGER PADA PERUSAHAAN TERDAFTAR DI BEI 2010-2013","publication_year":2018,"publication_date":"2018-11-12","ids":{"openalex":"https://openalex.org/W3010666830","mag":"3010666830"},"language":"id","primary_location":{"id":"mag:3010666830","doi":null,"is_oa":false,"landing_page_url":"http://journal.student.uny.ac.id/ojs/ojs/index.php/profita/article/download/13837/13362","pdf_url":null,"source":{"id":"https://openalex.org/S4306517078","display_name":"Jurnal Profita: Kajian Ilmu Akuntansi","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Profita: Kajian Ilmu Akuntansi","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012092916","display_name":"Hanifani Nur Aziz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I127859547","display_name":"Yogyakarta State University","ror":"https://ror.org/05fryw881","country_code":"ID","type":"education","lineage":["https://openalex.org/I127859547"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hanifani Nur Aziz","raw_affiliation_strings":["Prodi Akuntansi Universitas negeri Yogyakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Prodi Akuntansi Universitas negeri Yogyakarta","institution_ids":["https://openalex.org/I127859547"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5073448653","display_name":"Adeng Pustikaningsih","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I127859547","display_name":"Yogyakarta State University","ror":"https://ror.org/05fryw881","country_code":"ID","type":"education","lineage":["https://openalex.org/I127859547"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Adeng Pustikaningsih","raw_affiliation_strings":["Staf pengajar jurusan Pendidikan Akuntansi Universitas Negeri Yogyakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Staf pengajar jurusan Pendidikan Akuntansi Universitas Negeri Yogyakarta","institution_ids":["https://openalex.org/I127859547"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I127859547"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.37086585,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"6","issue":"7","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9526000022888184,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9526000022888184,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.03889999911189079,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.7319999933242798},{"id":"https://openalex.org/keywords/mergers-and-acquisitions","display_name":"mergers and acquisitions","score":0.972000002861023},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.6790000200271606},{"id":"https://openalex.org/keywords/liquidity-ratios","display_name":"liquidity ratios","score":0.9200000166893005},{"id":"https://openalex.org/keywords/solvency-ratios","display_name":"solvency ratios","score":0.9929999709129333},{"id":"https://openalex.org/keywords/activity-ratios","display_name":"activity ratios","score":0.9359999895095825},{"id":"https://openalex.org/keywords/profitability-ratios","display_name":"profitability ratios","score":0.9959999918937683},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7350000143051147}],"concepts":[{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.7989226579666138},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.4591926634311676},{"id":"https://openalex.org/C206041023","wikidata":"https://www.wikidata.org/wiki/Q1751970","display_name":"Wilcoxon signed-rank test","level":3,"score":0.4256182909011841},{"id":"https://openalex.org/C12868164","wikidata":"https://www.wikidata.org/wiki/Q1424533","display_name":"Mann\u2013Whitney U test","level":2,"score":0.08980271220207214}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3010666830","doi":null,"is_oa":false,"landing_page_url":"http://journal.student.uny.ac.id/ojs/ojs/index.php/profita/article/download/13837/13362","pdf_url":null,"source":{"id":"https://openalex.org/S4306517078","display_name":"Jurnal Profita: Kajian Ilmu Akuntansi","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Profita: Kajian Ilmu Akuntansi","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7054698924","https://openalex.org/W2780809193","https://openalex.org/W2895976969","https://openalex.org/W2607410837","https://openalex.org/W7014352130","https://openalex.org/W2086937585","https://openalex.org/W3084585305","https://openalex.org/W2906883678","https://openalex.org/W2788198563","https://openalex.org/W4392568010"],"abstract_inverted_index":{"Tujuan":[0],"penelitian":[1,24,57,82,88],"ini":[2,80,89],"mengetahui":[3],"ada":[4],"tidaknya":[5],"perbedaan":[6,138,153],"signifikan":[7,154],"pada":[8,17,155],"kinerja":[9,31],"keuangan":[10,32],"perusahaan":[11,18,59,160],"sebelum":[12],"dan":[13,50,123],"sesudah":[14,143],"melakukan":[15,65,161],"akuisisi/merger":[16,66,128,144],"yang":[19,60,64],"terdaftar":[20,61],"di":[21,62],"BEI.":[22],"Periode":[23],"adalah":[25],"tahun":[26],"2010-2013.":[27,68],"Variabel":[28],"untuk":[29,111,141],"mengukur":[30],"terdiri":[33],"dari":[34,103],"rasio":[35,42,46,51],"likuiditas":[36],"(CR":[37],",":[38,113],"Cash":[39,114],"Ratio":[40],"),":[41],"solvabilitas":[43],"(DER,":[44],"DAR),":[45],"aktivitas":[47],"(FATO,":[48],"TATO),":[49],"profitabilitas":[52],"(NPM,":[53],"ROI,":[54,121],"ROE,EPS).":[55],"Populasi":[56],"seluruh":[58],"BEI":[63],"periode":[67],"Sampel":[69],"ditentukan":[70],"dengan":[71],"purposive":[73],"sampling,":[75],"diperoleh":[76],"15":[77],"perusahaan.":[78],"Penelitian":[79],"merupakan":[81],"komparatif.":[83],"Metode":[84],"analisis":[85],"data":[86],"dalam":[87],"meliputi":[90],"uji":[91],"normalitas,":[92],"Paired":[94],"Sample":[95],"T-Test,":[96],"Wilcoxon\u2019s":[97],"Signed":[98,107,177],"Ranks":[99,108,178],"Test.":[100],"Hasil":[102],"pengujian":[104],"Wilcoxon":[106],"Test":[109,179],"CR":[112],"Ratio,":[115],"DER,":[117],"DAR,":[118],"FATO,":[119],"NPM,":[120],"ROE,":[122],"EPS":[124],"setelah":[127,159],"memiliki":[129,145],"nilai":[130,146],"Asymp.Sig":[132,148],"\u03b1=0,05":[134,150],"(>0,05),":[135],"tidak":[136],"terdapat":[137,152],"signifikan.":[139],"Sedangkan":[140],"TATO":[142,157],"(<0,05),":[151],"akuisisi/merger.":[162],"Kata":[166],"Kunci":[167],":":[168],"Kinerja":[170],"Keuangan,":[171,174],"Akusisi/Merger,":[172],"Rasio":[173],"Wilcoxon's":[176],".":[180]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2020-03-23T00:00:00"}