STUDI LITERATURE REVIEW PENGARUH STRATEGI DIVERISFIKASI TERHADAP KINERJA PERUSAHAAN DAN MANAJEMEN LABA

Muttia Anggreini (Institut Bisnis dan Informatika Kwik Kian Gie)
Ferdinand Aldo (Institut Bisnis dan Informatika Indonesia Kwik Kian Gie)
Kezia Hany Josefin Rondonuwu (Institut Bisnis dan Informatika Indonesia Kwik Kian Gie)
Vanka Auliani (Institut Bisnis dan Informatika Indonesia Kwik Kian Gie)
Carmel Meiden (Institut Bisnis dan Informatika Indonesia Kwik Kian Gie)

Jurnal Ilmiah Raflesia Akuntansi
Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi

This study aims to identify the elements that can be associated with diversification. Diversification, namely the company carries out a strategy by adding new products but having linkages with existing products (concentric diversification). In other words, diversification has the aim of maximizing the size of the business so as to maximize the profits derived from the expansion of the business segments owned so as to improve the company's performance. However, with diversification, there are also opportunities in matters relating to earnings management which can be explained by agency theory.