This study aims to analyze the impact of mergers and acquisitions on the company's financial performance of companies listed on the Indonesia Stock Exchange conducting the merger. The research period used is 2013 - 2016. The population of this research includes all public companies listed on the Indonesia Stock Exchange that carried out merger activities in the 2010-2013 period totaling 18 comp…
The accounting treatment for lessees experienced a significant change from what was originally PSAK 30 (revised in 2014), then changed to PSAK 73 concerning Leases that took effect on January 1, 2020. This research aims to analyze the impact between the adoption of PSAK 30 (revised 2014) and PSAK 73 concerning Leases in terms of the classification of financial leases from the perspective of the…
Di indonesia terdapat tiga perusahaan semen yang go public di BEI. Untuk penilaian kinerja keuangan perusahaan setiap tahun telah di lakukan oleh pihak manajemen masing-masing perusahaan sesuai dengan ketentuan yang dimiliki perusahaan.Penilaian kinerja sendiri digunakan untuk prestasi keuangan perusahaan dalam periode tertentu. Di dalam penilaian kinerja keuangan pihak perusahaan menggunakan a…