ANALISIS PRILAKU AKUNTANSI ATAS AKUISISI INTERNAL TERHADAP KINERJA KEUANGAN PADA PT.CIPTA NIAGA SEMESTA

Abstract

This study aimed to analyze the behavior of the accounting for the acquisition of internal Against financial performance at PT. Cipta Niaga Universe In this method the author uses descriptive method This method is done to obtain information about the current state and see the fit between the financial statements to analyze and forth type of data used is the type primary and secondary data as well as using quantitative and qualitative data. In measuring the performance of companies in the financial statements using a number of methods which is a tool to compare one thing with another thing The method used is the ratio likuiliditas , ratio leverage ratio activity  ratio profitability ratios and the ratio of the market with the ratio we can see a comparison of annual financial statements. Acquisitions  had  a  positive  impact  on  the  company  performance  at  PT .  Cipta  Niaga  Universe competition  turnover  outside  influence  the  performance  of  the  company  if  the  goods  under go acquisition  the  old  stuff  still  on  sale  until  stock  runs  out  and  the  substitute  goods  sold  with  FIFO  and accountability  of  the  answer  in  the  form  of  sales  reports  per items.