FAKTOR-FAKTOR YANG MEMPENGARUHI AKTIVITAS HEDGING PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2013-2015

NIFAH, DELITA ASTRIA (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI AKTIVITAS HEDGING PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2013-2015. Undergraduate thesis, STIE PERBANAS SURABAYA.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (264kB) | Preview
[img]
Preview
Text
COVER.pdf

Download (319kB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (88kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (118kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (158kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (212kB)
[img]
Preview
Text
BAB V.pdf

Download (110kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (465kB)

Abstract

This study aimed to determine the factors that affect the company's hedging activities in property and real estate listed on the Indonesia Stock Exchange (BEI) in the period 2013-2015. Data analysis technique used was logistic regression analysis, where the dependent variable is measured by hypothesis testing dummy variable. Samplel was taken based on purposive sampling method which means according to the criteria that have been set. This study used quantitative research and the type of data used is secondary data. The sample in this study were the property and real estate company listed on the Indonesia Stock Exchange (BEI) in the year 2013-2015. The final sample consist of 153, which based on 43 companies with hedging activities and 110 company which didn’t apply the hedging activities. Companies must report the hedging activities in the annual report. This study used the dependent variable is the hedging activity, while the independent variables used are leverage, financial dsitress, firm size, and liquidity. The results of this study showed that variables firm size significantly positive affect the activity of hedging. Meanwhile, the variable leverage, financial distress, and liquidity does not affect the hedging activity. Keywords: Hedging Activities, Leverage, Financial Distress, Firm Size and Liquidity

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: 18 Aug 2017 03:07
Last Modified: 18 Aug 2017 03:07
URI: http://eprints.perbanas.ac.id/id/eprint/2696

Actions (login required)

View Item View Item