ANALISIS DETERMINAN KEBIJAKAN HEDGING (Studi pada Sektor Non Keuangan)

WINASSETO, MARINUS VITO (2019) ANALISIS DETERMINAN KEBIJAKAN HEDGING (Studi pada Sektor Non Keuangan). S2 thesis, Universitas Mercu Buana.

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Abstract

Hedging is one of the alternatives used to minimize risk in the company, especially the risk due to exchange rate fluctuations.. It is possible to conduct hedging activities to protect the company from the risk of exchange rate fluctuations. The purpose of this study was to determine the effect of sales growth, leverage, firm size, cash flow and liquidity of the hedging decision on non financial company. In this study, measurement companies use hedging or not will be seen in the annual financial statements. The object used in this study were non financial companies listed in Indonesia Stock Exchange for the period 2015-2017. The analytical method is multiple regression.. The results showed that leverage has significant effect on hedging activity. The cash flow has negative and significant effect on hedging activity. Keywords: hedging, liquidity, sales growth, cash flow, leverage Lindung nilai adalah salah satu alternatif yang digunakan untuk meminimalkan risiko di perusahaan, terutama risiko akibat fluktuasi nilai tukar. Dimungkinkan untuk melakukan aktivitas lindung nilai untuk melindungi perusahaan dari risiko fluktuasi nilai tukar. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sales growth, leverage, ukuran perusahaan, cash flow dan likuiditas terhadap keputusan lindung nilai pada perusahaan non finansial. Dalam penelitian ini, perusahaan menggunakan lindung nilai atau tidak akan terlihat dalam laporan keuangan tahunan. Objek yang digunakan dalam penelitian ini adalah perusahaan non finansial yang terdaftar di Bursa Efek Indonesia untuk periode 2015-2017. Metode analisisnya adalah regresi berganda. Hasil penelitian menunjukkan bahwa leverage berpengaruh signifikan terhadap aktivitas lindung nilai. Arus kas berpengaruh negatif dan signifikan terhadap aktivitas lindung nilai. Kata kunci: hedging, liquidity, sales growth, size, cash flow, leverage

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55516110028
Uncontrolled Keywords:	hedging, liquidity, sales growth, size, cash flow, leverage
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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	04 Jan 2022 14:58
Last Modified:	04 Jan 2022 14:58
URI:	http://repository.mercubuana.ac.id/id/eprint/53577

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