EFEKTIVITAS PENERAPAN PERATURAN BANK INDONESIA NO. 16/21/PBI/2014 DAN PERATURAN BANK INDONESIA NO. 17/3/PBI/2015 DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Listing Di Bursa Efek Indonesia 2013 - 2016)

LESMANA, REDINNA (2018) EFEKTIVITAS PENERAPAN PERATURAN BANK INDONESIA NO. 16/21/PBI/2014 DAN PERATURAN BANK INDONESIA NO. 17/3/PBI/2015 DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Listing Di Bursa Efek Indonesia 2013 - 2016). S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
1. Halaman Judul.pdf

Download (93kB) | Preview
[img]
Preview
Text (ABSTRAK)
2. Abstrak.pdf

Download (95kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
3. pernyataan materai.pdf

Download (567kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
4. Pengesahan Tesis.pdf

Download (858kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
5. Kata Pengantar tanpa watermark.pdf

Download (94kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. Daftar Isi.pdf

Download (97kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
7. Daftar Tabel.pdf

Download (88kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf

Download (89kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
9. Daftar Lampiran.pdf

Download (283kB) | Preview
[img] Text (BAB I)
10. Bab 1.pdf
Restricted to Registered users only

Download (276kB)
[img] Text (BAB II)
11. Bab 2.pdf
Restricted to Registered users only

Download (241kB)
[img] Text (BAB III)
12. Bab 3.pdf
Restricted to Registered users only

Download (154kB)
[img] Text (BAB IV)
13. Bab 4.pdf
Restricted to Registered users only

Download (155kB)
[img] Text (BAB V)
14. Bab 5.pdf
Restricted to Registered users only

Download (99kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only

Download (106kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only

Download (238kB)

Abstract

This research was purposed to measure effectiveness of Indonesia Central Bank Regulation implemation for PBI no. 16/21/PBI/2014 and PBI no. 17/3/PBI/2015 in Indonesia, especially manufacture and mining business sektor due both sektors are major contributor for Indonesia External Debt for non financial private sektor. Variables used in this research were variables that should be affected due to both PBI, which are : Foreign Currency Asset Composition, Foreign Currency Liability Composition, Foreign Currency Leverage Ratio, Foreign Currency Liquidity Ratio, and Hedging. Sample used for this research were 76 manufacture companies from population of 145 manufacture companies that listed in BEI, and 8 mining companies from population of 28 mining companies that listed in BEI. Purposive sampling method was implemented to filtered samples for this research. Analysis method research was using Paired Sample T Test dan Wilcoxon Signed Rank Test. This research was resulted opinition that manufactur sektor were effectively implemented PBI no. 16/21/PBI/2014 and PBI no. 17/3/PBI/2015 which shown difference in 4 variables before and after PBI implemented, that were : Foreign Currency Asset Composition, Foreign Currency Liability Composition, Foreign Currency Leverage Ratio and Foreign Currency Liquidity Ratio; contrariwise mining sektor were not effectively implemented both of PBI which analysis result showned no difference in all variables before and after PBI implemented. Keywords : Foreign Currency Asset Composition, Foreign Currency Liability Composition, Foreign Currency Leverage Ratio, Foreign Currency Liquidity Ratio, and Hedging. Penelitian ini bertujuan untuk mengetahui efektivitas penerapan PBI no. 16/21/PBI/2014 dan PBI no. 17/3/PBI/2015 di Indonesia, terutama di sektor manufaktur dan pertambangan karena kedua sektor ini merupakan sektor swasta non financial yang memberikan kontribusi terbanyak dalam Hutang Luar Negeri Indonesia. Variabel yang digunakan adalah variable yang dinilai penulis seharusnya terpengaruh akibat kedua PBI tersebut, yaitu : Komposisi Aset Valuta Asing, Komposisi Liabilitas Valuta Asing, Rasio Leverage Valuta Asing, Rasio Likuiditas Valuta Asing, dan Lindung Nilai. Sampel yang digunakan dalam penelitian ini sebanyak 76 perusahaan manufaktur dari 145 perusahaan manufaktur yang terdaftar di BEI, dan 8 perusahaan pertambangan dari 28 perusahaan pertambangan yang terdaftar di BEI. Pengambilan sample dilakukan dengan metode purposive sampling. Analisis yang digunakan dalam penelitian adalah Paired Sample T Test dan Wilcoxon Signed Rank Test. Hasil penelitian menyatakan bahwa perusahaan sektor manufaktur efektif menerapkan PBI no. 16/21/PBI/2014 dan PBI no. 17/3/PBI/2015 dengan adanya perbedaan atas 4 variabel antara sebelum dan sesudah diterapkannya PBI tersebut, yaitu : Komposisi Aset Valuta Asing, Komposisi Liabilitas Valuta Asing, Rasio Leverage Valuta Asing dan Rasio Likuiditas Valuta Asing; sedangkan perusahaan sektor pertambangan tidak menerapkan secara efektif kedua PBI tersebut dengan hasil analisa menunjukkan tidak adanya perbedaan atas 5 variabel sebelum dan sesudah diterapkannya kedua PBI tersebut. Kata Kunci : Komposisi Aset Valuta Asing, Komposisi Liabilitas Valuta Asing, Rasio Leverage Valuta Asing, Rasio Likuiditas Valuta Asing, dan Lindung Nilai.

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 003
Call Number: TA/55/18/043
NIM/NIDN Creators: 55515110033
Uncontrolled Keywords: Komposisi Aset Valuta Asing, Komposisi Liabilitas Valuta Asing, Rasio Leverage Valuta Asing, Rasio Likuiditas Valuta Asing, dan Lindung Nilai.
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.433 Lease, Borrow-borrow, Labor, Bank, Usury, Insurance/Sewa-menyewa; Pinjam-meminjam; Perburuhan; Bank; Riba; Asuransi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.8 Interest and Discount/Bunga Bank dan Diskon
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian > 334.2 Banking and Credit Cooperatives/Koperasi Perbankan dan Kredit
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Oct 2018 07:57
Last Modified: 21 Dec 2021 05:56
URI: http://repository.mercubuana.ac.id/id/eprint/45283

Actions (login required)

View Item View Item