DETERMINASI KEPUTUSAN HEDGING DENGAN INSTRUMEN DERIVATIF KEUANGAN (Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015–2018)

PRATIWI, DEVI SUCI (2020) DETERMINASI KEPUTUSAN HEDGING DENGAN INSTRUMEN DERIVATIF KEUANGAN (Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015–2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Hedging merupakan salah satu cara perusahaan untuk melindungi aset yang dimiliki oleh perusahaan dari kerugian yang diakibatkan oleh risiko yang terjadi. Penelitian ini bertujuan untuk menganalisis pengaruh variabel-variabel independen yang meliputi ukuran firm size, growth opportunity, liquidity, dan leverage, terhadap determinasi pengambilan keputusan hedging dengan instrumen derivatif keuangan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria perusahaan manufaktur sektor basic industry and chemicals, dan miscellaneous industry, dan menerbitkan laporan keuangan secara kontinyu periode 2015-2018. Dengan teknik ini, diperoleh sejumlah 40 perusahaan yang menjadi sampel dalam penelitian ini. Penelitian ini menggunakan metode analisis regresi logistik, untuk mengetahui rangkaian variabel independen yang mempengaruhi probabilitas penggunaan instrumen derivatif sebagai aktivitas hedging. Hasil dari penelitian ini memperlihatkan bahwa variabel firm size berpengaruh signifikan terhadap pengambilan keputusan hedging. Sedangkan variabel growth opportunity, liquidity dan leverage tidak berpengaruh signifikan terhadap pengambilan keputusan hedging. Kata kunci: Hedging, Instrumen Derivatif, Firm Size, Growth Opportunity, Liquidity, Leverage Hedging is an alternative of company that aims to protect the assets of company from losses caused by the risk. This study purposed to analyze the influence of independent variables which include firm size, growth opportunity, liquidity, and leverage on determined hedging decision using derivative instruments at manufacturer companies listed on the Indonesia Stock Exchange in 2015-2018. Sample selection method used in this research is purposive sampling method with criteria manufacturer companies basic industry and chemicals, and miscellaneous industry sector and the publication of annual financial report routine since 2015- 2018. This method result samples 40 companies for research. This study using logistic regression analysis, to find sets of independent variables that affect the probability the use of derivative instruments as hedging activities. The results showed that variable firm size has significant effect on hedging decision. Variable growth opportunity, liquidity and leverage has not significant effect on hedging decision. Keywords: Hedging, Derivative Instruments, Firm Size, Growth Opportunity, Liquidity, Leverage

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 20 194
Call Number: SE/31/21/350
NIM/NIDN Creators: 43115120093
Additional Information: Hedging, Instrumen Derivatif, Firm Size, Growth Opportunity, Liquidity, Leverage
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
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: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Jan 2022 02:49
Last Modified: 25 Mar 2022 02:59
URI: http://repository.mercubuana.ac.id/id/eprint/53776

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