Penciptaan Nilai Perusahaan: Spesial Isu Merger dan Akuisisi Perusahaan Publik di Indonesia

Authors

  • Perwito Perwito Unversitas Pendidikan Indonesia Bandung
  • Lili Adi Wibowo Unversitas Pendidikan Indonesia Bandung
  • Dadan Hamdani Institut Manajemen Koperasi Indonesia

DOI:

https://doi.org/10.32670/fairvalue.v3i1.135

Keywords:

Corporate Value (NP), Mergers and Acquisitions (M&A), Value Creation, Banking Institutions

Abstract

Creating corporate value is the company's main goal, making various strategic decisions continuously so
that it has a positive impact on the company and its esteem on the prosperity of shareholders. This study
aims to analyze the Creation of Company Value through Mergers and Acquisitions.
This study uses a quantitative descriptive verification approach, the object of research in public sector
banking companies in Indonesia. To know the difference in the value of the company before and after M &
A by using Paired sample T test.
The results showed that the asset restructuring strategy through Mergers and Acquisitions did not have a
positive and significant impact on corporate value creation. This shows the absence of corporate financial
synergy through mergers and acquisitions. Further research related to asset restructuring through
corporate actions; Initial Public Offering (IPO), right issue, Leverage Buy-out..

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Published

2020-07-20

How to Cite

Perwito, P., Wibowo, L. A., & Hamdani, D. . (2020). Penciptaan Nilai Perusahaan: Spesial Isu Merger dan Akuisisi Perusahaan Publik di Indonesia. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 3(1), 85–93. https://doi.org/10.32670/fairvalue.v3i1.135