Claim Missing Document
Check
Articles

Found 2 Documents
Search

PENGARUH LEVEL DIVERSIFIKASI, JUMLAH SEGMEN, DAN JENIS SEKTOR INDUSTRI TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2018 Felicia; Rizka Indri Arfianti
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.762

Abstract

The high competition in the business world with many competitors has forced the company to develop its business, one of them by diversification. This study aims to investigate the influence of diversification level, segment numbers, and industrial sector types on firm performance measured by the excess value. The theory underlying this research is agency theory, which describes the relationship between the company owner with the company management, The number of samples of this study are 333 companies from miscellaneous industry sector, and consumer goods sector, and basic industry and chemicals sector listed on the Indonesia Stock Exchange throughout 2017 – 2018. The results showed that data can be pooled for 3 years, all classic assumption tests are fulfilled, and partial regression coefficient test found that variable diversification level and variable number of segments > 0.05, then Ho1 and Ho2 rejected, while type of miscellaneous industry sector and Type of consumer goods sector <0.05, then Ho3 and Ho4 received. The conclusion showed that variable diversification level and variable number of segments has not sufficient evidence of negative effect on excess value, while type of miscellaneous industry sector and Type of consumer goods sector sufficient evidence of negative effect on excess value. Keywords: Firm Performance, Diversification Level, Number of Segments, and Industrial Sector. References: Amyulianthy, R., & Nuraini, Sari. (2013), “Pengaruh Diversifikasi Terhadap Kinerja Perusahaan”, Binus Business Review, Vol.4, no.1, pp.215–230. Berger, P. G., & Eli, O. (1995), “Diversification’s Effect on Firm Value”, Journal of Financial Economics, Vol.37, pp.39–65. Bowerman, B. L., O’Connell, R. T., & Murphree, E. S. (1979), Business Statistics in Practice, Edisi 7, New York: McGraw-Hill/Irwin. Chandra, D., & Triyani, Y. (2015), “Pengaruh Level Diversifikasi, Leverage, Return On Asset, Umur Perusahaan, Dan Sektor Industri Terhadap Nilai Perusahaan Yang Terdaftar Di BEI Periode 2009-2011”, Jurnal Akuntansi Manajemen, Vol.4, no.2, pp.66–84. Cooper, D. R., & Schindler, P. S. (2013), Business Research Methods, Edisi 12, New York: McGraw-Hill. 'Diversifikasi Usaha, Unilever Masuk Bisnis Saus Sambal' (2018), CNBC Indonesia, 28 September, diakses 9 Oktober 2019, https://www.cnbcindonesia.com/market/20180928100757-17-35152/diversifikasi-usaha-unilever-masuk-bisnis-saus-sambal Ghozali, I. (2013), Aplikasi Analisis Multivariette Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Gujarati, D., & Dawn, P. (2009), Basic Econometrics, Edisi 4, New York: McGraw-Hill. Harto, P. (2005), “Kebijakan Diversifikasi Perusahaan Dan Pengaruhnya Terhadap Kinerja: Studi Empiris Pada Perusahaan Publik Di Indonesia”, SNA VIII Solo, pp.297-307. Ikatan Akuntan Indonesia (2014), Standar Akuntansi Keuangan, Jakarta: Salemba Empat. Jensen, M. C., & William, H. M. (1976), "Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure", Journal of Financial Economic, Vol.3, No.4, pp.1-75. Kamus Besar Bahasa Indonesia. 2014. “Kamus Besar Bahasa Indonesia Online”, diakses 5 Oktober 2019 http://www.kbbi.web.id. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2016), Intermediate Accounting, Edisi 16, John Wiley and Sons, Inc. Lucyanda, J., & Wardhani, R. H. K. (2017), “Pengaruh Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaan”, Jurnal Riset Akuntansi dan Keuangan. Montgomery, Cynthia A. (1994), Corporate Diversification, Journal of Economic Perspectives, Vol.8, No.3, pp.163-178. Rani, P. (2015). “Peran Kepemilikan Manajerial Dalam Memoderasi Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaan”, Jurnal Akuntansi dan Keuangan, Vol.4, no.2, pp.162–82. Salindeho, A. O., Ivonne, S. S., & Joubert, B. M. (2018), “Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing”, Jurnal Riset Akuntansi dan Keuangan, Vol.6, no.3, pp.1078–87. Sari, I. A., Wiratno, A., & Suyono, E. (2014), “Pengaruh Strategi Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaan”, JAFFA (Journal of Auditing, Finance, and Forensic Accounting), Vol.02, no.1, pp.13–22. Scott, W. R. (2015), Financial Accounting Theory, Edisi 7, Toronto: Pearson Canada Inc. Setionoputri, A., Meiden, C., & Siagian, D. (2007), “Pengaruh Diversifikasi Korporat Terhadap Excess Value Perusahaan Manufaktur, Perdagangan Grosir Dan Eceran, Serta Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2005-2007” Bidang Akuntansi Private: Akuntansi Keuangan dan Pasar Modal, pp.1–25. Satoto, S. S. (2009), “Strategi Diversifikasi Terhadap Kinerja Perusahaan”, Jurnal Keuangan dan Perbankan, Vol.13, no.2, pp.280–287. Spence, M. (2002), “Signaling in Retrospect and the Informational Structure of Markets”, American Economic Review, Vol.92, no.3, pp.434–459. Thompson, A. J. G., & Peteraf, M. (2012), Crafting and Executing Strategy: Concept and Cases, Edisi 18, New York: McGraw Hill. Virginia, Y. M., & Ratnasih, C. (2017), “Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Produktivitas Kerja Dan Berimplikasi Pada Kinerja Karyawan”, Journal of Chemical Information and Modeling, Vol.53, no.9, pp.1689–99. Wolk, H. I., Dodd, J. L., & Tearney, M. G. (2003), Accounting Theory: Conceptual Issues in a Political and Economic Environment, Edisi 6, Mason: South-Western College Pub.
CYBERBULLYING PADA REMAJA PENGGUNA MEDIA SOSIAL INSTAGRAM: APAKAH BERHUBUNGAN DENGAN EMPATI? Felicia; Novendawati Wahyu Sitasari; Safitri
Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang Vol. 3 No. 2 (2023): Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang
Publisher : Fakultas Psikologi Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/empowerment.v3i2.868

Abstract

Instagram merupakan media sosial dengan pengguna terbanyak di Indonesia. Penggunaan Instagram memiliki dampak positif dan negatif. Dampak positifnya adalah menambah informasi dan pertemanan, sedangkan salah satu dampak negative yaitu cyberbullying. Tujuan penelitian ini untuk mengetahui hubungan empati dengan cyberbullying pada remaja pengguna Instagram. Metode penelitian ini bersifat kuantitatif dengan jenis korelasional. Responden yang terlibat adalah 100 remaja usia 18-22 tahun pengguna Instagram. Teknik sampling dalam penelitian ini yaitu non-probability sampling dengan jenis purposive sampling. Skala empati berdasarkan teori Davis, berjumlah 21 item valid dengan reliabilitas 0,86, dan skala cyberbullying berdasarkan teori Willard, berjumlah 22 item valid dengan reliabilitas 0,87. Berdasarkan hasil uji korelasi Pearson Product moment menunjukkan bahwa terdapat korelasi positif lemah yang signifikan sig (p 0,028 dan r 0,220). Empati menyumbangkan 4,84% terhadap cyberbullying dan sisanya 95,16% oleh faktor lain yang tidak diteliti dalam penelitian ini. Remaja pengguna Instagram lebih banyak melakukan cyberbullying sebanyak 63% dan empati tinggi 71%. Remaja laki-laki lebih banyak melakukan cyberbullying (68%). Responden yang menggunakan Instagram selama <1 jam sampai >3jam, cenderung melakukan cyberbullying. Responden yang memiliki dan tidak memiliki pengalaman dibully cenderung melakukan cyberbullying. Instagram is a social media with the most users in Indonesia. The use of Instagram has both positive and negative impacts. The positive impact is adding information and friendship, while one of the negative impacts is cyberbullying. Objective to determine the relationship between empathy and cyberbullying among young Instagram users. Methods this research is quantitative with a correlational type. The respondents involved were 100 teenagers aged 18-22 years who were Instagram users. The sampling technique in this study was non-probability sampling with purposive sampling. The empathy scale is based on Davis' theory, totaling 21 valid items with a reliability of 0.86, and the cyberbullying scale based on Willard's theory, totaling 22 valid items with a reliability of 0.87. Pearson Product moment correlation test shows that there is a weak positive correlation that is sig significant (p 0.028 and r 0.220). Empathy contributed 4.84% to cyberbullying and the remaining 95.16% was contributed by other factors not examined in this study. Adolescent Instagram users do more cyberbullying as much as 63% and 71% high empathy. More male adolescents do cyber bullying (68%). Respondents who use Instagram for <1 hour to >3 hours tend to do cyberbullying. Respondents who have and do not have experience of being bullied tend to do cyberbullying.