Pengaruh tindakan merger dan akuisisi terhadap brand value

Halim, Denny (2015) Pengaruh tindakan merger dan akuisisi terhadap brand value. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Pada tahun 1980an arus merger dan akuisisi memberikan ujian kepada praktik akuntansi. Hasilnya tidak sedikit perusahaan yang pada saat melakukan merger dan akuisisi mengalami penilaian aset yang tidak akurat. Melihat hal ini, pada tahun 1999 United Kingdom Accounting Standard Board memperkenalkan Financial Reporting Standard 10 dan 11 mengenai bagaimana memperlakukan goodwill pada balance sheet, sampai pada tahun 2002 International Accounting Standard Board juga telah meninggalkan pooling accounting method dimana goodwill dinilai berdasarkan fair value. Pada perkembangan brand value, merger dan akuisisi merupakan faktor yang tidak terlepaskan. Pada saat sebuah perusahaan mencapai batasnya dalam berkembang, strategi merger dapat digunakan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh marketing expense dan brand portfolio diversity perusahaan pengambil alih terhadap brand value perusahaan pengambil alih. Kedua variabel tersebut dipilih karena brand dari perusahaan merupakan suatu pembeda yang terlihat dari sudut pandang masyarakat. Identitas brand yang dimiliki perusahaan sebagaimana dimengerti oleh masyarakat tentunya dikomunikasikan oleh perusahaan dalam bentuk marketing dan dari brand portfolio yang dimiliki perusahaan. Sampel yang digunakan dalam penelitian ini adalah seluruh perusahaan yang melakukan merger dan akuisisi dan terdaftar di Komisi Pengawas Persaingan Usaha dan Bursa Efek Indonesia dari tahun 2011 sampai dengan 2013. Metode uji signifikansi statistik t digunakan dalam menganalisis hipotesis terkait pengaruh tindakan merger dan akuisisi terhadap brand value. Hasil penelitian ini menunjukkan bahwa perusahaan pengambil alih dengan brand portfolio yang tinggi apabila melakukan merger dan akuisisi akan memberikan pengaruh negatif terhadap brand value perusahaan pengambil alih / In 1980’s the flow of merger and acquisition gave a test to accounting practice. The result was a lot of company that merge had the valuation of their brand not accurately. With this problem, in 1999 the United Kingdom Accounting Standard Board introduce Financial Reporting Standard 10 and 11 about how to treat goodwill on balance sheet, and in 2002 International Accounting Standard Board had left the pooling accounting method in which goodwill will being valued base on its fair value. With the growth of brand value, and merger and acquisition are two factor that is inseparateable. When a company reach its peak to grow, merger strategy can be used. The purpose of this reseach is to know and to analyze the effect of acquirer company’s marketing expense and brand portfolio diversity to acquirer company’s brand value. Both of the variables were chosen because company’s brand is a differentiator that is seen by the public eyes. Brand identity of company that the public seen should be communicated in form of marketing and of course, company’s brand portfolio. Sample of this research were all company that merged and acquired in Komisi Pengawasan Persaingan Usaha and Bursa Efek Indonesia between 2011 until 2013. Statisctic significance t was the method this research used to analyze the effect of merger and acquisition to brand value. The result of this research indicates that the more higher the acquirer company’s brand portfolio when merge will has a negative effect to the acquirer company’s brand value

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Halim, DennyNIM01220110004UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Thesis advisorPatricia, LukyUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: pencatatan akuntansi; laporan keuangan; merger dan akuisisi; nilai merek; accounting records; financial statements; merger and acquisition; brand value
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 10 Jun 2022 04:43
Last Modified: 10 Jun 2022 04:43
URI: http://repository.uph.edu/id/eprint/47764

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