ANALISIS KINERJA KEUANGAN DAN PENGARUHNYA TERHADAP HARGA SAHAM (STUDI KASUS PADA PT AQUA GOLDEN MISSISSIPPI, Tbk SEBELUM AKUISISI SAHAM DAN SESUDAH AKUISISI SAHAM OLEH DANONE PERIODE TAHUN 1997 – 2007)

Journal Title: AKRUAL: Jurnal Akuntansi - Year 2010, Vol 1, Issue 2

Abstract

This research destination is to understand something effect from financial performance to corporate stock price before acquisition and after acquisition. Selected which corporate is PT Aqua Golden Mississippi, Tbk with measuring instrument z – score analysis Taffler model as measuring instrument corporate financial performance and linear regretion to understand something effect from financial performance to stock price with period 1997 – 2007 be based on corporate year after and before acquisition. That indicate from analysis revenue corporate financial performance after and before acquisition significant influence stock price, but just direction relationship which different. This matter because of there are other factor – factor which influence stock price, one of them is corporate drinking water in package stock not likuid in stock exchange. On the contrary, corporate condition after acquisition not significant, this meaning is increase of financial performance not followed with the increasing of corporate stock price

Authors and Affiliations

Entar Sutisman, Sad Lingga Fitriana, Dianwicaksih Arieftiara

Keywords

Related Articles

PEMANFAATAN WEBSITE DIREKTORAT JENDERAL PAJAK OLEH AKUNTAN PEMERINTAH DI KALIMANTAN TIMUR

This research aimed to examine the effect ofperceived usefulness variable, perceived ease of use variable and psychological attachment variable to attitude inusing information technology. Attitude will influence the beh...

EX ANTE AUDIT SEBAGAI UPAYA PENCEGAHAN FRAUD

This study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an ins...

EARNINGS MANAGEMENT IN BANKING INDUSTRY AND ITS IMPACT ON THE FIRM VALUE

This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this res...

PENGEMBANGAN TEORI AKUNTANSI BERBASIS FILSAFAT ILMU

The aim of this article is to point out the function of philosophy of science as a foundation to develop accounting theory. Historically, there are some philosophy branches developed. Nowadays, one of the philosophy bran...

SIKAP SOSIO-SPRITUAL DALAM AKUNTANSI KONTEMPORER: TELAAH, TANTANGAN DAN IMAJINASI DIRI

This paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found...

Download PDF file
  • EP ID EP352090
  • DOI 10.26740/jaj.v1n2.p158-170
  • Views 64
  • Downloads 0

How To Cite

Entar Sutisman, Sad Lingga Fitriana, Dianwicaksih Arieftiara (2010). ANALISIS KINERJA KEUANGAN DAN PENGARUHNYA TERHADAP HARGA SAHAM (STUDI KASUS PADA PT AQUA GOLDEN MISSISSIPPI, Tbk SEBELUM AKUISISI SAHAM DAN SESUDAH AKUISISI SAHAM OLEH DANONE PERIODE TAHUN 1997 – 2007). AKRUAL: Jurnal Akuntansi, 1(2), 158-170. https://europub.co.uk/articles/-A-352090