WINASSETO, MARINUS VITO (2019) ANALISIS DETERMINAN KEBIJAKAN HEDGING (Studi pada Sektor Non Keuangan). S2 thesis, Universitas Mercu Buana Jakarta.
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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) |
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| Call Number CD: | CD/555. 19 094 |
| NIM/NIDN Creators: | 55516110028 |
| Uncontrolled Keywords: | hedging, liquidity, sales growth, size, cash flow, leverage |
| Subjects: | 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika > 515 Analysis, Theory of Functions/Analisis, Teori Fungsi 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika > 515 Analysis, Theory of Functions/Analisis, Teori Fungsi > 515.2 General Aspects of Analysis/Aspek Umum Analisis 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 12 Jan 2022 06:25 |
| Last Modified: | 08 Apr 2022 06:42 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54141 |
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