KEPUTUSAN HEDGING DAN FAKTOR-FAKTOR YANG MEMPENGARUHI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2012 - 2014)

ANDARDINI, WINDA ROSA (2016) KEPUTUSAN HEDGING DAN FAKTOR-FAKTOR YANG MEMPENGARUHI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2012 - 2014). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Hedging is an alternative of risk management that aims to protect the assets of company from losses caused by the risk. This study’s purpose is to analyze the influence of independent variables which include Debt to Equity Ratio, Firm Size, Dividen per Share, Institusional Ownership on hedging decision. This study uses secondary data derived from the annual financial statements of 71 manufacturing company listed on Indonesia Stock Exchange the period 2012 to 2014. Data analysis using logistic regression test because the data used are metric and non-metric. The results of this study found that debt to equity ratio and firm size have significant effect on hedging decision, whereas for the other variables dividen per share, institusional owership and cash flow volatility did not influence hedging decision. The accuracy data of prediction of the probability of hedging derivatives in the company amounted to 76,7%. Key words :Hedging decision, Debt to Equity Ratio, Firm Size, Dividen per share, Institusional Ownership, Cash Flow Volatility.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 03 Jul 2017 05:15
Last Modified: 03 Jul 2017 05:16
URI: http://eprints.perbanas.ac.id/id/eprint/1736

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