relation: https://digilib.uin-suka.ac.id/id/eprint/30022/ title: ANALISIS PERBANDINGAN LINDUNG NILAI PADA PERUSAHAAN SYARIAH DAN NON SYARIAH MELALUI INSTRUMEN DERIVATIF (STUDI PADA ISSI DAN IHSG) creator: UTAMI SETIYANINGRUM, NIM. 14830076 subject: Manajemen Keuangan Syariah description: Hedging studies in international trade are always associated with protecting assets from currency exchange risk. The risk is due to the currency exchange rate fluctuating over time. So the company must do the hedging policy to avoid the risk of currency exchange. This study, conducted with the aim, to determine the comparison between sharia and non-sharia companies in hedging, through derivative instruments. The independent variables in this research are debt to equity ratio (DER), firm size, liquidity, and profitability and dependent variable by using category scale, ie hedging and non hedging. The sample of this research is taken from manufacturing company at ISSI for sharia company, and IHSG for non sharia company, period of year 2014-2016. Sampling technique with purposive sampling, and research method using logistic regression method. The results of this study found that there is a difference of influence between companies that hedge on ISSI and IHSG. The ISSI manufacturing company shows that DER (0.2200.05), liquidity (0.7270.05), and profitability (0.0800.05), have no significant effect on hedging decisions. While firm size (0.0010.05), positive and significant effect on the hedge. In IHSG manufacturing companies, it shows that DER (0.2010.05) and liquidity (0.0690.05) have no significant effect, but firm size (0,0000.05) and profitability (0.0230.05) have a positive effect and significant to hedge decisions through derivative instruments. date: 2018-01-11 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://digilib.uin-suka.ac.id/id/eprint/30022/2/14830076_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf format: text language: en identifier: https://digilib.uin-suka.ac.id/id/eprint/30022/1/14830076_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf identifier: UTAMI SETIYANINGRUM, NIM. 14830076 (2018) ANALISIS PERBANDINGAN LINDUNG NILAI PADA PERUSAHAAN SYARIAH DAN NON SYARIAH MELALUI INSTRUMEN DERIVATIF (STUDI PADA ISSI DAN IHSG). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.