TY - JOUR AU - Ami, Leona AU - Feliana, Yie Ke PY - 2017/08/09 Y2 - 2024/03/28 TI - HUBUNGAN ANTARA TINGKAT KONSERVATISME PIHAK PENGAKUSISI DAN TINGKAT RETURN KEGIATAN MERGER-AKUISISI DARI PERSPEKTIF PIHAK PENGAKUISISI JF - Akuntansi dan Teknologi Informasi JA - JATI VL - 11 IS - 1 SE - Articles DO - 10.24123/jati.v11i1.272 UR - https://journal.ubaya.ac.id/index.php/jati/article/view/272 SP - 1 - 19 AB - Abstract – This research investigate if timely loss recognitionis associated with return of merger - acquisition. In order to measure conservatism, we used Basu (1997) and Francis and Martin (2010) in Demsetz and Lehn (1985) to measure return. Model I with AcqCAR +/- 30 days and Model II with AcqCAR +/- 365 days shows there is no significant relation between conservatism and return from merger and acquisition decision. In addition, we find that Basu (1997) is not significant for sample in Indonesia .Paired sample t-test shows there is no significant changes in return related merger and acquisition decision. ER -