PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN PROFITABILITAS TERHADAP KEPUTUSAN HEDGING (Studi Empiris Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

FEBRIANI, BUNGA (2024) PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN PROFITABILITAS TERHADAP KEPUTUSAN HEDGING (Studi Empiris Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and analyze the effect of financial distress, leverage, and profitability on hedging decisions. In this study, there are 4 variables used, namely financial distress, leverage, and profitability as independent variables. Hedging decision as the dependent variable. The population in this study are all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange in 2018 – 2022 with a total of 20 companies. The sample used was 100 samples determined using the nonprobability sampling method with saturated sample types. The data used in this study are secondary obtained from the official website of the Indonesia Stock Exchange and the official website of each company. This study uses logistic regression analysis using SPSS to test Financial Distress, Leverage, and Profitability on Hedging Decisions. The results of this study indicate that Financial Distress has no effect on Hedging Decisions, Leverage has a positive effect on Hedging Decisions, Profitability has no effect on Hedging Decisions. Keywords: Financial Distress, Leverage, Profitability, Hedging Decisions Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, leverage, dan profitabilitas terhadap keputusan hedging. Pada penelitian ini terdapat 4 variabel yang digunakan yaitu financial distress, leverage, dan profitabilitas sebagai variabel independen. Keputusan Hedging sebagai variabel dependen. Populasi dalam penelitian ini adalah seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2022 sebanyak 20 perusahaan. Sampel yang digunakan adalah sebanyak 100 data ditentukan menggunakan metode pengambilan sampel nonprobability sampling dengan jenis sampel jenuh. Data yang digunakan dalam penelitian ini adalah sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Penelitian ini menggunakan analisis regresi logistik dengan menggunakan SPSS untuk menguji Financial Distress, Leverage, dan Profitabilitas terhadap Keputusan Hedging. Hasil penelitian ini menunjukkan bahwa Financial Distress tidak berpengaruh terhadap Keputusan Hedging, Leverage berpengaruh positif terhadap Keputusan Hedging, Profitabilitas tidak berpengaruh terhadap Keputusan Hedging. Kata Kunci: Financial Distress, Leverage, Profitabilitas, Keputusan Hedging

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 064
Call Number: SE/32/24/047
NIM/NIDN Creators: 43219010127
Uncontrolled Keywords: Financial Distress, Leverage, Profitabilitas, Keputusan Hedging
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 > 025.2 Acquisitions and Collection Developtment/Akuisisi dan Pengembangan Koleksi Perpustakaan > 025.26 Acquisition Through Exchange, Gift, Deposit/Akuisisi Melalui Bursa, Hadiah, Deposito
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 30 Mar 2024 03:50
Last Modified: 30 Mar 2024 03:50
URI: http://repository.mercubuana.ac.id/id/eprint/87717

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