PENGARUH LEVERAGE, UKURAN PERUSAHAAN, GROWTH OPPORTUNITY DAN KESULITAN KEUANGAN TERHADAP KEPUTUSAN HEDGING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2016 – 2018)

MARYANI, MARYANI (2021) PENGARUH LEVERAGE, UKURAN PERUSAHAAN, GROWTH OPPORTUNITY DAN KESULITAN KEUANGAN TERHADAP KEPUTUSAN HEDGING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2016 – 2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was purposed to analyze the effect of leverage, company size, growth opportunity and financial distress on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. Variables used in this research were variables that should be affected to hedging decisions, which are : Leverage, Company Size, Growth Opportunity and Financial Difficulties and Hedging. Sample used for this research were 140 manufacture companies from various industrial sectors listed in BEI. Purposive sampling method was implemented. Analysis method used in this research is a quantitative method with regression analysis using SPSS program. This research was resulted opinition that there is no influence of Leverage, Growth Opportunity, Financial Distress on Hedging Decisions in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Meanwhile, company size has an effect on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. Keywords: Leverage, Company Size, Growth Opportunity, Financial Distress, Hedging Decisions Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Ukuran Perusahaan, Growth Opportunity dan Kesulitan Keuangan terhadap keputusan Hedging pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Variabel yang digunakan adalah variabel yang dinilai penulis seharusnya berpengaruh terhadap keputusan hedging, yaitu : Leverage, Ukuran Perusahaan, Growth Opportunity dan Kesulitan Keuangan dan Hedging. Sampel yang digunakan dalam penelitian ini sebanyak 140 perusahaan manufaktur dari berbagai sektor industri yang terdaftar di BEI. Pengambilan sample dilakukan dengan metode purposive sampling. Analisis yang digunakan dalam penelitian adalah metode kuantitatif dengan analisis regresi dengan menggunakan program SPSS. Hasil penelitian menyatakan bahwa tidak terdapat pengaruh Leverage, Growth Opportunity, Kesulitan Keuangan terhadap Keputusan Hedging pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sedangkan Ukuran Perusahaan berpengaruh terhadap Keputusan Hedging pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Kata Kunci : Leverage, Ukuran Perusahaan, Growth Opportunity, Kesulitan Keuangan, Keputusan Hedging

Item Type: Thesis (S2)
NIM/NIDN Creators: 55517110061
Uncontrolled Keywords: Leverage, Ukuran Perusahaan, Growth Opportunity, Kesulitan Keuangan, Keputusan Hedging
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 02 Dec 2021 04:09
Last Modified: 12 Jul 2024 06:44
URI: http://repository.mercubuana.ac.id/id/eprint/51303

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