Journal of Auditing, Finance, and Forensic Accounting
Vol 2, No 1 (2014): April

PENGARUH STRATEGI DIVERSIFIKASI DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA PERUSAHAAN

Inayah Adi Sari (Fakultas Ekonomi Universitas Pancasakti Tegal)
Adi Wiratno (Fakultas Ekonomi Unsoed Purwokerto)
Eko Suyono (Fakultas Ekonomi Unsoed Purwokerto)



Article Info

Publish Date
23 Sep 2015

Abstract

The purpose of this study is to empirically study the effect of diversification strategy and firm characteristic to firm value. The population used in research were all the manufacture companies registered in BEI during the period 2006-2008. The samples used in research were 102 companies. Independent variable used in research were diversivication level, leverage, earning growth, size, age, price to book value, and return on asset and Dependent variable was excess value. The result of this study using compare mean analysis finds that there is no different of excess value from single segment company and multy segment company. The result of this study using multiple regression finds that only two variables (diversification level and size) that significantly affect the excess value with level of significance 5 percent

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Journal Info

Abbrev

jaffa

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...