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The purpose of this reseacrh is to empirically examine the banking company’s financial performance changes between before and after acquisition by a foreign company and obtain empirical evidence acquired by foreign banks indicated to perform earnings management in the period before and after the acquisition. The sample in this study consisted of 6 banking company that was acquired by the foreign ownership period of 2000 to 2007. The sample is obtained based on purposive sampling. The statistical methods used to test the hypothesis is Wilcoxon's signed rank's test. The result of Wilcoxon's signed rank test's test in CAMEL ratios indicate that the ratio of CAR, RORA, NPM, ROA, and LQ2 BOPO have significant value in succession 0.034, 0.031, 0.041, 0.008, 0.028 and 0.005 are all under 0.05. This shows that the six ratios are significantly different between before and after the acquisition. LQ1 ratio significance value of 0.388 which is greater than 0.05 indicates that this ratio did not differ significantly between before and after the acquisition of ownership by foreign companies. Tests on the indication of earnings management in this research by examining the behavior of the net profit after tax (NPAT), which has been standardized by total assets (TA) the previous year (NPAT ratio) and net cash flow from operation activities (NCFO) which has also been standardized by total assets (TA) the previous year (Ratio NCFO). The result is a company guilty of earnings management prior to the acquisition by way of Increasing income, while for the period after the acquisition of an indication of earnings management can not be proved.
Kata kunci: Camel, earnings management, akuisisi, Wilcoxon's signed rank's test
