ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR
Business diversification is an expantion that purpose to create value by adding one or more business units. The firms that focus on a single segment often compares with divercification firms to determine the performance of each other. Therefore, this research has purposes to exemine the difference...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2020-07-01
|
| Series: | Jurnal Akuntansi Kontemporer |
| Subjects: | |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/2565 |
| _version_ | 1797642599936294912 |
|---|---|
| author | Meilya Lim Lindrawati Lindrawati S, Patricia Febrina Dwijayanti |
| author_facet | Meilya Lim Lindrawati Lindrawati S, Patricia Febrina Dwijayanti |
| author_sort | Meilya Lim |
| collection | DOAJ |
| description | Business diversification is an expantion that purpose to create value by adding one or more business units. The firms that focus on a single segment often compares with divercification firms to determine the performance of each other. Therefore, this research has purposes to exemine the difference of performance between single firm and diversified firm, to exemine the impact of business diversification to performance of firm, and to exemine the difference of performance between firms that develop through related diversification and firms that develop through unrelated diversification.
The object of the research are 43 manufacturing firms that listed in the Indonesian Stock Exchange in the year of 2008 to 2012, using the purposive sampling technic and the research data are panel pooled data. From 43 firms, 7 firms are firms that focus on a single segment , and 36 firms are diversified firm. The hypotheses’ examinations are using the independent samples test and the double linear regression. The results of the research showed that there were significant performance difference between the performance of single firms and the performance of diversified firms, and regression analysis showed that diversification hasn’t a significant impact on performance. Beside that, the result of the research also showed that there weren’t significant performance difference between the performance of firms that develop through related diversification and the performance of firms that develop through unrelated diversification. |
| first_indexed | 2024-03-11T14:02:20Z |
| format | Article |
| id | doaj.art-bb3413a1f7894e68a9a9e6103a1e26e3 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-11T14:02:20Z |
| publishDate | 2020-07-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-bb3413a1f7894e68a9a9e6103a1e26e32023-11-02T04:06:58ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712020-07-01617911610.33508/jako.v6i1.25651967ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTURMeilya Lim0Lindrawati Lindrawati1S, Patricia Febrina Dwijayanti2Universitas Katolik Widya Mandala SurabayUniversitas Katolik Widya Mandala SurabayaUniversitas Katolik Widya Mandala SurabayaBusiness diversification is an expantion that purpose to create value by adding one or more business units. The firms that focus on a single segment often compares with divercification firms to determine the performance of each other. Therefore, this research has purposes to exemine the difference of performance between single firm and diversified firm, to exemine the impact of business diversification to performance of firm, and to exemine the difference of performance between firms that develop through related diversification and firms that develop through unrelated diversification. The object of the research are 43 manufacturing firms that listed in the Indonesian Stock Exchange in the year of 2008 to 2012, using the purposive sampling technic and the research data are panel pooled data. From 43 firms, 7 firms are firms that focus on a single segment , and 36 firms are diversified firm. The hypotheses’ examinations are using the independent samples test and the double linear regression. The results of the research showed that there were significant performance difference between the performance of single firms and the performance of diversified firms, and regression analysis showed that diversification hasn’t a significant impact on performance. Beside that, the result of the research also showed that there weren’t significant performance difference between the performance of firms that develop through related diversification and the performance of firms that develop through unrelated diversification.http://journal.wima.ac.id/index.php/JAKO/article/view/2565diversifikasisegmen tunggaldiversifikasi berkaitandiversifikasi tidak berkaitankinerja |
| spellingShingle | Meilya Lim Lindrawati Lindrawati S, Patricia Febrina Dwijayanti ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR Jurnal Akuntansi Kontemporer diversifikasi segmen tunggal diversifikasi berkaitan diversifikasi tidak berkaitan kinerja |
| title | ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR |
| title_full | ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR |
| title_fullStr | ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR |
| title_full_unstemmed | ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR |
| title_short | ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR |
| title_sort | analisis perbedaan kinerja dan pengaruh diversifikasi usaha terhadap kinerja perusahaan manufaktur |
| topic | diversifikasi segmen tunggal diversifikasi berkaitan diversifikasi tidak berkaitan kinerja |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/2565 |
| work_keys_str_mv | AT meilyalim analisisperbedaankinerjadanpengaruhdiversifikasiusahaterhadapkinerjaperusahaanmanufaktur AT lindrawatilindrawati analisisperbedaankinerjadanpengaruhdiversifikasiusahaterhadapkinerjaperusahaanmanufaktur AT spatriciafebrinadwijayanti analisisperbedaankinerjadanpengaruhdiversifikasiusahaterhadapkinerjaperusahaanmanufaktur |