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The purpose of this study is to determine the difference in the acquirer's financial performance as measured by the current ratio of debt to equity ratio of the operating profit margin net profit margin return on investment return on equity between before and after the acquisition. The type of research used is comparative, the object of study used is energy and mining companies that conduct acquisitions listed on the Indonesia Stock Exchange between 2010-2015. The sampling technique useddoi:10.21776/ub.jam.2018.016.03.18 fatcat:g2igv2ewbvcqfafh6gesmehdf4