Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaan Pada Perusahaan Food and Beverages

Sri, Dewi; Chen, Ming

doi:10.35446/akuntansikompetif.v2i3.397

Cited by 5 publications

(6 citation statements)

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“…Didukung Turiastini dan Darmayanti (2018) yang membuktikan bahwa strategi diversifikasi berpengaruh positif dan signifikan terhadap kinerja keuangan. Berbeda dengan Sulastri (2015 ) yang membuktikan bahwa strategi diversifikasi tidak berpengaruh terhadap kinerja keuangan. Strategi diversifikasi berpengaruh positif terhadap kinerja keuangan.…”

Section: Hasil Dan Pembahasan Pengaruh Strategi Diversifikasi Terhada...unclassified

“…Yang didasarkan pada tingkat loyalitas pelanggan terhadap merk atau brand perusahaan. Contoh diversifikasi horizontal perusahaan penerbangan Airasia memiliki persewaan mobil Airasia, asuransi penerbangan Airasia Protection, dll, perusahaan penerbangan Garuda Indonesia memiliki jaringan hotel di Indonesia yaitu PT Aerowisata (Sulastri, 2015). Strategi diversifikasi horizontal akan berhasil bila : a. Adanya pengingkatan revenue yang signifikan dengan penambahan produk baru b. Tingkat kompetisi yang tinggi dalam industri yang tidak tumbuh c. Terdapat saluran distribusi yang dapat dimanfaatkan d. Strategi diversifikasi konglomerat Penambahan produk baru yang dipasarkan di pasar baru yang tidak berkaitan dengan yang ada saat ini.…”

Section: Bentuk Strategi Diversifikasiunclassified

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Analisis Diversifikasi, Merger, dan Akuisis Perusahaan

Warti

Audina

Azizi

2023

MJMB

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This research aims to analyze the diversification, mergers and acquisitions of manufacturing companies in Indonesia. The research method used is descriptive qualitative analysis with a literature study approach. The results show that the diversification analysis was developed with various objectives including increasing growth when the existing market/product has reached a maturity stage, maintaining stability by spreading the risk of profit fluctuations, increasing credibility in the capital market, to avoid dependence on a single item or product in circulation. in the market, fulfill the wishes of unsatisfied consumers, increase the attractiveness or interest of consumers, increase sales turnover, increase profits by using the same ingredients, and prevent consumer boredom. Keywords: Diversification, Mergers, and Company Acquisitions.

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Section: Hasil Dan Pembahasan Pengaruh Strategi Diversifikasi Terhada...unclassified

Section: Bentuk Strategi Diversifikasiunclassified

Analisis Diversifikasi, Merger, dan Akuisis Perusahaan

Warti

Audina

Azizi

2023

MJMB

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“…Selain itu diversifikasi memiliki peran silent dalam mengatur sistem kelancaran operasional keuangan yang dijadikan sebagai alat mitigasi risiko oleh regulator (Moudud-Ul-Huq, 2019). Bila dikaitkan dengan teori agensi, dalam kegiatan operasional bank, manajer diasumsikan akan mengurangi risiko dengan tujuan untuk menghindari financial distress (Sari & Wiratno, 2014). Sehingga dalam hal ini diversifikasi menjadi cara yang tepat untuk meningkatkan keuntungan bank melalui penurunan risiko.…”

Section: Iunclassified

Diversifikasi, Bank Karakteristik, dan Profitabilitas Bank Umum Syariah di Indonesia

Ayusaleha

Laila

2022

JESTT

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ABSTRAK Pesatnya perkembangan perbankan syariah di Indonesia menimbulkan tantangan baru bagi bank syariah untuk lebih mendiversifikasi kegiatannya. Penelitian ini bermaksud untuk menganalisis dampak diversifikasi dan karakteristik bank pada profitabilitas bank umum syariah di Indonesia tahun 2015-2019 secara parsial maupun simultan. Diversifikasi diproksikan dengan diversifikasi pembiayaan berdasarkan akad dan diversifikasi pendapatan yang diukur menggunakan 1 - HHI (Herfindahl-Hirschman Index), sedangkan karakteristik bank diproksikan dengan non-performing financing dan ukuran bank. Menggunakan pendekatan kuantitatif dengan metode regresi data panel. Hasil menunjukkan secara parsial diversifikasi pembiayaan dan risiko pembiayaan berdampak signifikan negatif, ukuran bank berdampak positif signifikan, sedangkan diversifikasi pendapatan tidak berdampak signifikan terhadap profitabilitas BUS di Indonesia. Secara simultan diversifikasi dan karakteristik bank berpengaruh signifikan terhadap profitabilitas BUS di Indonesia. Kata Kunci: Profitabilitas, diversifikasi pembiayaan, diversifikasi pendapatan, risiko pembiayaan, ukuran bank. ABSTRACT The rapid development of Islamic banking in Indonesia creates a new challenge for sharia banks to diversify. This study aims to investigate the impact of diversification and bank characteristics on the profitability of sharia commercial banks in Indonesia in 2015-2019 partially and simultaneously. In this study, diversification was proxied by financing diversification based on contracts and revenue diversification measured using 1 - HHI (Herfindahl-Hirschman Index), while bank characteristics were proxied by non-performing financing and bank size. Using a quantitative approach with panel data regression analysis. This study uses purposive sampling. The results show that partially, diversification and financing risk has a significant negative impact, bank size has a significant positive impact, while income diversification does not have a significant impact on the profitability of sharia commercial banks in Indonesia. Simultaneously, diversification and bank characteristics have a significant effect on the profitability of sharia commercial banks in Indonesia. Keywords: Profitability, financing diversification, income diversification, financing risk, and bank size. DAFTAR PUSTAKA Al-Harbi, A. (2019). The determinants of conventional banks profitability in developing and underdeveloped OIC countries. Journal of Economics, Finance and Administrative Science, 24(47), 4–28. https://doi.org/10.1108/JEFAS-05-2018-0043 Alkhouri, R., & Arouri, H. (2018). The effect of diversification on risk and return in banking sector Evidence from the Gulf Cooperation Council countries. International Journal of Managerial Finance, 15(1), 100-128. https://doi.org/10.1108/IJMF-01-2018-0024 Azmat, S., Skully, M., & Brown, K. (2015). Can Islamic banking ever become Islamic? Pacific Basin Finance Journal, 34, 253–272. https://doi.org/10.1016/j.pacfin.2015.03.001 Bougatef, K., & Korbi, F. (2018). The determinants of intermediation margins in Islamic and conventional banks. Managerial Finance, 44(6), 704–721. https://doi.org/10.1108/MF-11-2016-0327 Brigham, E. F., & Houston, J. F. (2010). Dasar-dasar manajemen keuangan. Jakarta: Salemba Empat. Chowdhury, M. A. F., & Rasid, M. E. S. M. (2017). Determinants of performance of Islamic banks in GCC countries: Dynamic GMM approach. Advances in Islamic Finance, Marketing, and Management, 49–80. https://doi.org/10.1108/9781786358981 Elsas, R., Hackethal, A., & Holzhäuser, M. (2010). The anatomy of bank diversification. Journal of Banking and Finance, 34(6), 1274–1287. https://doi.org/10.1016/j.jbankfin.2009.11.024 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV. Alfabeta. Hermawan, D., & Fitria, S. (2019). Pengaruh CAR, NPF, FDR, dan BOPO terhadap profitabilitas dengan variabel kontrol size (Studi kasus pada PT. Bank Muamalat Indonesia periode 2010-2017). Diponegoro Journal of Management, 8, 59–68. Jumingan. (2006). Analisis laporan keuangan. Jakarta: PT. Bumi Aksara. Kabir, M. N., Worthington, A., & Gupta, R. (2015). Comparative credit risk in Islamic and conventional bank. Pacific Basin Finance Journal, 34, 327–353. https://doi.org/10.1016/j.pacfin.2015.06.001 Lam, T., & Nguyen, A. (2018). Diversification and bank efficiency in six ASEAN countries. Global Finance Journal, 37, 57–78. https://doi.org/10.1016/j.gfj.2018.04.004 Lee, S. P., & Isa, M. (2017). Determinants of bank margins in a dual banking system. Managerial Finance, 43(6), 630-645. https://doi.org/10.1108/MF-07-2016-0189 Lestari, W. A., Tanuatmodjo, H., & Cakhyaneu, A. (2020). Diversification of financing as an effort to increase profitability at Islamic comercial banks in Indonesia. Review of Islamic Economics and Finance, 3(1), 17–28. https://doi.org/10.20414/iqtishaduna.v11i1.1131 Masruroh, M. (2018). Diversifikasi pembiayaan sebagai upaya peningkatan profitabilitas di bank syariah. Al-Tijary, 3(2), 117. https://doi.org/10.21093/at.v3i2.1102 Menicucci, E., & Paolucci, G. (2016). The determinants of bank profitability: Empirical evidence from European banking sector. Journal of Financial Reporting and Accounting, 14(1), 86-115. https://doi.org/10.1108/JFRA-05-2015-0060 Meslier, C., Tacneng, R., & Tarazi, A. (2014). Is bank income diversification beneficial ? Evidence from an emerging economy. Journal of International Financial Markets, Institutions & Money, 31, 97–126. https://doi.org/10.1016/j.intfin.2014.03.007 Meyrantika, D. N., & Haryanto, M. (2017). Analisis permodalan, penyaluran dana, diversifikasi pendapatan, NIM dan risiko kredit terhadap kinerja keuangan perbankan (Studi empiris BUSN yang terdaftar di BEI periode 2012-2015). Diponegoro Journal of Management, 6, 1–13. Moudud-Ul-Huq, S. (2019). Can BRICS and ASEAN-5 emerging economies benefit from bank diversification? Journal of Financial Regulation and Compliance, 27(1), 43–69. https://doi.org/10.1108/JFRC-02-2018-0026 Muhammad. (2016). Manajemen keuangan syariah: Analisis fiqh & keuangan. Yogyakarta: UPP STIM YKPN. Paltrinieri, A., Dreassi, A., Rossi, S., & Khan, A. (2020). Risk-adjusted profitability and stability of Islamic and conventional banks: Does revenue diversification matter ? Global Finance Journal, July 2018. https://doi.org/10.1016/j.gfj.2020.100517 Purnamandari, N. P. A. L., & Badera, D. N. (2015). Kemampuan prediksi rasio keuangan dan ukuran bank pada risiko gagal bank. E-Jurnal Akuntasi Universitas Udayana, 2(12), 172–187. Ristia, H. Y. (2018). Faktor-faktor yang mempengaruhi profitabilitas bank umum syariah di Indonesia. Jurnal Ecodemica, 2(1), 74-85. Samad, A. (2016). Are Islamic banks’ non-bank deposits shock resistant ? A comparison with conventional banks: Evidence from Bahrain. Journal of Applied Finance & Banking, 6(5), 107–117. Sari, I. A., & Wiratno, A., Suyono, E. (2014). Pengaruh strategi diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Journal of Auditing, Finance, and Forensic Accounting, 2(1), 13–22. https://doi.org/10.21107/jaffa.v2i1.757 Setiawan, R., & Shabrina, A. (2018). Diversifikasi pendapatan, kepemilikan pemerintah, kinerja dan risiko bank. Jurnal Dinamika Ekonomi & Bisnis, 15(1), 49–59. https://doi.org/10.34001/jdeb.v15i1.917 Siyoto, S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Yogyakarta: Literasi Media Publishing. Tjiptono. (2001). Manajemen pemasaran dan analisa perilaku konsumen. Yogyakarta: BPFE. Trinugroho, I., Risfandy, T., & Doddy, M. (2018). Competition, diversification, and bank margins: Evidence from Indonesian Islamic rural banks. Borsa Istanbul Review, 18(4), 349-358. https://doi.org/10.1016/j.bir.2018.07.006 Wu, J., Chen, L., Chen, M., & Nam, B. (2020). Diversification, efficiency and risk of banks: Evidence from emerging economies. 45(December 2020). https://doi.org/10.1016/j.ememar.2020.100720 Yusuf, M. (2017). Dampak indikator rasio keuangan terhadap profitabilitas bank umum syariah di Indonesia. Jurnal Keuangan dan Perbankan, 13(2), 141–151.

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“…Hal tersebut diperkuat dengan hasil penelitian terdahulu yang tidak konsisten. Seperti hasil penelitian yang dilakukan oleh Hartoyo (2018), Sari & Wiratno (2014) Berdasarkan latar belakang masalah diatas, didapatkan 4 identifikasi permasalahan dalam penelitian ini yaitu Pertama, Economic Performance atau kinerja ekonomi diungkapkan dalam laporan keuangan tahunan perusahaan. Apabila kinerja ekonomi kurang baik, maka tujuan perusahaan tidak akan tercapai sesuai yang diharapkan.…”

Section: Pendahuluanunclassified

Economic Performance Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia

Abbas

Ningsih

Susilawati

2021

Sinamu

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The purpose of this study was to determine the effect of company size, profitability and capital structure on economic performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2015-2019 period. The population of this study includes all food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 9 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The results show that company size has a positive and significant effect on economic performance, profitability has a positive but insignificant effect on economic performance, capital structure has a positive but insignificant effect on economic performance.

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Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaan Pada Perusahaan Food and Beverages

Cited by 5 publications

References 0 publications

Analisis Diversifikasi, Merger, dan Akuisis Perusahaan

Analisis Diversifikasi, Merger, dan Akuisis Perusahaan

Diversifikasi, Bank Karakteristik, dan Profitabilitas Bank Umum Syariah di Indonesia

Economic Performance Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia

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