PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANA-JERIAL TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI OLEH STRUKTUR MODAL

Abstract

Diversification strategies are chosen by companies for expending business develop-ment that can improve a company s performance. Managerial ownership be intended to provide an opportunity for managers to engage in share ownership, so that manager’s position parallel with owner of the company. Performance is a benchmark in the company s success of management activities whose information obtained from financial statements. This study is expected to provide academic benefits and addi-tional literature in the field of management accounting for further research in order to increase knowledge and reference. This research is also expected to provide additional information to corporate managers to further consider again the use of diversification strategies and compensation of directors that occur in the company able to improve the performance of companies moderated by managerial ownership. The object of research in this study is a manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017. The sample used is purposive sampling. The result of the research proves that the strategy of diversification have an effect managerial ownership is not proven to have an effect on to company performance. The results show that capital structur is unable to moderate the influence of diversification strategy and able to moderate managerial ownership on company performance.