Debt Costs and Acquisition in Indonesia
- DOI
- 10.2991/aebmr.k.200520.046How to use a DOI?
- Keywords
- debt, debt cost, acquisition
- Abstract
This study discusses changes in debt costs before and after the company conducts acquisition activities. The year observed was one year before the year of acquisition, the year of acquisition and one year after year of acquisition. The number of samples in this study was 37 companies that acquired and were listed on the Indonesia Stock Exchange between 2013 and 2017. The sampling method utilized a purposive sampling method. The t-test employed data processing software with SPSS-20. The results of this study showed there was no evidence of significant changes between the cost of debt a year before the company makes an acquisition with the cost of debt in the year the company did the acquisition. Other results showed the cost of debt in the year the company made the acquisition had a significant difference with the cost of debt one year after the company made the acquisition. Whereas the observation of the year before the company made the acquisition and one year after the company did also show a significant difference. However, with a significant difference, this study showed an increase in interest costs after the company engaged in acquisition activities.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Media Kusumawardani AU - Achmad Soediro AU - Fardinant Adhitama AU - Desri Yanto PY - 2020 DA - 2020/05/23 TI - Debt Costs and Acquisition in Indonesia BT - Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019) PB - Atlantis Press SP - 273 EP - 276 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200520.046 DO - 10.2991/aebmr.k.200520.046 ID - Kusumawardani2020 ER -