ANALISIS DETERMINAN PENGGUNAAN HEDGING PADA PERUSAHAAN SEKTOR PERTANIAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

Yetri Junita, NIM.: 17108040013 (2021) ANALISIS DETERMINAN PENGGUNAAN HEDGING PADA PERUSAHAAN SEKTOR PERTANIAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Skripsi thesis, SUNAN KALIJAGA YOGYAKARTA.

[img]
Preview
Text (ANALISIS DETERMINAN PENGGUNAAN HEDGING PADA PERUSAHAAN SEKTOR PERTANIAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)
17108040013_BAB-I_IV-atau-V_DAFTAR-PUSTAKA1.pdf - Published Version

Download (1MB) | Preview
[img] Text (ANALISIS DETERMINAN PENGGUNAAN HEDGING PADA PERUSAHAAN SEKTOR PERTANIAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)
17108040013_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version
Restricted to Registered users only

Download (4MB) | Request a copy

Abstract

In the current era of globalization, there are many economic activities that cause unavoidable risks. One of them is a company engaged in agriculture, namely the agricultural sector company. In today's agricultural activities have an important role in the economy of a country related to international activities such as foreign debt. These activities are closely related to the risk of fluctuations in foreign exchange rates, which is the biggest risk in influencing international trade activities. To reduce the impact of these risks, the company carries out risk management by using hedging policies with derivative instruments which include forward contracts, futures contracts, swap contracts, and option contracts. This study aims to explain the effect of leverage, liquidity, profitability, and firm size on the use of hedging in the agricultural sector on the Indonesia Stock Exchange. The data used is secondary data taken from the IDX using quantitative methods. The data analysis technique used logistic regression analysis with SPSS 23 software. Based on the results of the study, it shows that the Leverage variable has a negative effect on the use of hedging with a significance value of 0.233. The liquidity variable has a positive effect on the use of hedging with a significance value of 0.020. The profitability variable has a negative effect on the use of hedging with a significance value of 0.862. Firm size variable has a positive effect with a significance value of 0.000 on the use of hedging in the agricultural sector in Indonesia.

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing : Dinik Fitri Rahajeng Pangestuti, S.E., M.Ak
Uncontrolled Keywords: Regresi Logistik, Hedging, Leverage, Likuiditas, Profitabilitas,FirmSize
Subjects: Manajemen > Akuntansi
Ekonomi Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muh Khabib, SIP.
Date Deposited: 17 Nov 2021 13:50
Last Modified: 17 Nov 2021 14:33
URI: http://digilib.uin-suka.ac.id/id/eprint/46882

Share this knowledge with your friends :

Actions (login required)

View Item View Item
Chat Kak Imum