Proceedings of the BISTIC Business Innovation Sustainability and Technology International Conference (BISTIC 2021)

Do Corporate Actions Have a Good Impact on Company’s Performance?

Authors
Yuli Soesetio1, *, Dyah A Rudhiningtyas2
1Management Department, Fakultas Ekonomi Universitas Negeri Malang, Malang, Indonesia
2Accounting Department, Fakultas Ekonomi Universitas Islam Malang, Malang, Indonesia
*Corresponding author. e-mail: yuli.soesetio.fe@um.ac.id
Corresponding Author
Yuli Soesetio
Available Online 23 November 2021.
DOI
10.2991/aebmr.k.211115.014How to use a DOI?
Keywords
Capital Structure; Financial Performance; IPO; Bonds
Abstract

The company’s performance has always been the most important fundamental information as the basis for rational decision making by stakeholders. This study aims to examine the short and medium-term impacts of corporate action. The data selected as a sample are 10 companies listed in IDX from 2010 to 2016 that conducted Intial Public Offering (IPO) and issued bonds during the observation period. The research findings prove that the company’s goal of IPO and bond issuance is simply to avoid financial pressures that occur before and to obtain good valuation from investors. Furthermore, the issuance of bonds that are the first since the IPO has not had any impact on the company’s performance except the short-term impact only. However, the medium-term impact through the two corporate actions gave a very surprising result that despite obtaining extraordinary additional funds many turned out to be unable to improve profitability as well as the value of the company even sales performance decreased significantly. On the contrary, the corporate action is only aimed at improving the capital structure and working capital in order to keep the company operating before both corporate actions have deteriorated. This confirms the previous finding that the IPO company again used the source of funding in the form of hdebt for the company’s operations, paying dividends in ajeg, as well as manager expenditures in order to reduce agency problems.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the BISTIC Business Innovation Sustainability and Technology International Conference (BISTIC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
23 November 2021
ISBN
978-94-6239-455-1
ISSN
2352-5428
DOI
10.2991/aebmr.k.211115.014How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Yuli Soesetio
AU  - Dyah A Rudhiningtyas
PY  - 2021
DA  - 2021/11/23
TI  - Do Corporate Actions Have a Good Impact on Company’s Performance?
BT  - Proceedings of the BISTIC Business Innovation Sustainability and Technology International Conference (BISTIC 2021)
PB  - Atlantis Press
SP  - 102
EP  - 109
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211115.014
DO  - 10.2991/aebmr.k.211115.014
ID  - Soesetio2021
ER  -