STRATEGI DIVERSIFIKASI SEBAGAI TOOLS PENYELAMAT KINERJA PERUSAHAAN DI MASA PANDEMI

  • Rezza Sarwendhi Universitas Hayam Wuruk
https://doi.org/10.29407/jae.v8i2.19898
Abstract views: 306 , pdf downloads: 314
Keywords: Diversification strategy, Financial Performance, Financial Stability

Abstract

This study aims to analyze the diversification strategy has a significant impact on company performance in creating profit. The diversification strategy in question is a business growth or development strategy by developing products into several types of products or types of segments. This study also has control variables consisting of leverage and firm size. This research was conducted on manufacturing companies that were detected as carrying out a diversification strategy. The data source used comes from primary data obtained from the official website of the Indonesia Stock Exchange (IDX). The year of the research implementation is 2016-2019. This research is a predictive research that will be used to track whether a diversification strategy can be used as an effort to maintain stable company performance even during a pandemic. This research used in this study was SPSS version 26. The number of samples used in this study were 100 manufacturing companies that carried out a diversification strategy. The theory used in this study was agency theory. The test results state that the diversification strategy has an influence on company performance. Likewise with the control variable used, leverage also has an impact and influence on company performance, but for company size it has no effect on company performance.

References

Dewanti, I. G., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance. E-Jurnal Akuntansi, 28.
Fred, D. (2018). Strategic Managemen- A Competitive Advantage Approach. Concept and Cases (12th ed.). Pearson Education LImited England.
Hanafi, M. (2018). Analisis Laporan Keuangan: Vol. Cetakan Kedua (Kelima). Yogyakarta UPP STIM YKPN .
Idawati, P. D. I. G. A. (2018). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Internet FInancial Reporting Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal STIMI, 15(2).
Iskandar, A. (2020). The Influence Diversification Strategy on Corporate Peformance. Fakultas Manajemen Universitas Islam Bandung. Jawa Barat.
Melinda, C. (2020). Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaan Dengan Moderasi Efisiensi. Jurnal Ekonomi Dan Bisnis Universitas Pembangunan Nasional Jakarta, 7(1).
Putranto, P. (2019). Pengaruh Strategi Diversifikasi, Leverage, dan Inflasi Terhadap Profitabilitas Perusahaan Food & Beverage. Jurnal Online Insan Akuntansi, 4(2).
Roslita, E. (2019). Pengaruh Diversifikasi Usaha Terhadap Kinerja Perusahaan Dengan Kepemilikan Manajerial Sebagai Variabel Pemoderasi. ESENSI: Jurnal Manajemen Bisnis, 22(3).
Sari, D. (2018). Analisis Strategi Diversifikasi dengan Dewan Komisaris Pada Perusahaan Manufaktur Indonesia. Perspektif, XVI(No.1).
Sari, I. A., Wiratno, A., & Suyono, E. (2017). Pengaruh Strategi Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaan. Journal of Auditing, Finance, and Forensic Accounting, 2(1).
Sulastri, U. (2020). Pengaruh Strategi Diversifikasi Terhadap Kinerja Keuangan Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening. Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya.
Suriyono, R. (2019). Teori Akuntansi (Ketiga). Andi.
Widan, M. (2021). Pengaruh Keputusan Keuangan, Strategi Diversifikasi, Efisiensi Operasional dan Inovasi Terhadap Nilai Perusahaan. Jurnal Akuntansi Fakultas Ekonomi Universitas Siliwangi, 16(1).

PlumX Metrics

Published
2023-07-14
How to Cite
Sarwendhi, R. (2023). STRATEGI DIVERSIFIKASI SEBAGAI TOOLS PENYELAMAT KINERJA PERUSAHAAN DI MASA PANDEMI. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(2), 11-19. https://doi.org/10.29407/jae.v8i2.19898
Issue
Vol. 8 No. 2 (2023): JURNAL AKUNTANSI DAN EKONOMI
Section
Volume 8 No. 2 Tahun 2023

Copyright (c) 2023 Rezza Sarwendhi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License