PENGARUH LIKUIDITAS, GROWTH OPPORTUNITY, DAN FINANCIAL DISTRESS TERHADAP KEPUTUSAN HEDGING

ILFAT PRATOMO, . (2023) PENGARUH LIKUIDITAS, GROWTH OPPORTUNITY, DAN FINANCIAL DISTRESS TERHADAP KEPUTUSAN HEDGING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, growth opportunity, dan financial distress terhadap keputusan hedging pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pemilihan sampel yang digunakan yaitu teknik purposive sampling yang tediri dari 320 jumlah observasi selama tahun 2016 – 2020. Data yang digunakan merupakan data sekunder yang berasal dari laporan keuangan perusahaan diperoleh dari website Bursa Efek Indonesia (BEI) dan beberapa sumber lainnya. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi logistik dengan menggunakan aplikasi Statistical Product and Service Solution (SPSS) versi 26. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh terhadap keputusan hedging, growth opportunity tidak berpengaruh terhadap keputusan hedging, dan financial distress berpengaruh terhadap keputusan hedging. Rekomendasi bagi peneliti selanjutnya adalah menggunakan variabel lain yang tidak digunakan pada penelitian ini, meneliti sektor perusahaan selain manufaktur, dan menggunakan referensi proksi lain dalam penelitiannya. *** This study aims to determine the effect of liquidity, growth opportunity, and financial distress on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was a purposive sampling technique which consisted of 320 observations during 2016 – 2020. The data used is secondary data derived from company financial reports obtained from the Indonesia Stock Exchange (IDX) website and several other sources. The data analysis technique used in this study is logistic regression analysis using the Statistical Product and Service Solution (SPSS) version 26 application. The results of this study indicate that liquidity has an influence on hedging decision, growth opportunity has no effect on hedging decisions, and financial distress has an influence on hedging decision. Recommendations for future researchers are to use other variables that are not used in this study, examine the corporate sector other than manufacturing, and use other proxy references in their research.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Nuramalia Hasanah, M.Ak ; 2). Diah Armeliza, SE., M.Ak
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 17868 not found.
Date Deposited:	08 Mar 2023 02:31
Last Modified:	08 Mar 2023 02:31
URI:	http://repository.unj.ac.id/id/eprint/38221

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