AKRUAL: Jurnal Akuntansi
Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)

Pengaruh Strategi Diversifikasi Terhadap Nilai Perusahaan Lq-45 Pada Bursa Efek Indonesia

Dianita Asih Lestari (Unknown)



Article Info

Publish Date
19 Apr 2015

Abstract

AbstractStock price volatility in 2013 make the Indonesian economy slumped. It is due to the decrease in the ability of the company to get profitability, especially the listed LQ 45. The strategy diversification that undertaken by all companies LQ 45 is not quite significant to bring the company to not be affected as a result of the stock crisis. The firm value has also become an important thing to consider in the stock crisis because the firm value will show how much advantage to be gained by stockholders. Diversification strategy expected to increasefirm value. Research Muliani, dkk, 2014 showed positive relationship between firm value and performance of the company. While Harto, 2006 showed that the strategy of diversification not have an optimal effect on the performance of the company.The study was conducted by purposive sampling method with 33 samples of LQ 45 companiesin 2013. The data processing using SPSS 20 with a simple regression analysis. Results of this study show a diversification strategy has no significant effect towardsfirm value.

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Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...