Faktor-Faktor yang Mempengaruhi Aktivitas Hedging dengan Instrumen Derivatif Valuta Asing

The objective of the study was to know the factors which influence the hedging activity with foreign currency derivative instruments at non-financial companies listed on the Indonesia Stock Exchange in 2010-2012. The data of the research were secondary data which was downloaded from the Indonesia St...

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Main Author: Fay Guniarti
Format: Article
Language:English
Published: Universitas Negeri Semarang 2014-03-01
Series:Jurnal Dinamika Manajemen
Subjects:
Online Access:https://journal.unnes.ac.id/nju/index.php/jdm/article/view/3651
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author Fay Guniarti
author_facet Fay Guniarti
author_sort Fay Guniarti
collection DOAJ
description The objective of the study was to know the factors which influence the hedging activity with foreign currency derivative instruments at non-financial companies listed on the Indonesia Stock Exchange in 2010-2012. The data of the research were secondary data which was downloaded from the Indonesia Stock Exchange website. The population of the study was all companies listed in Indonesia Stock Exchange in the period of 2010-2012. There were 77 companies which had the transaction exposure andcomplete data for analysis. From those samples, only 28 companies did hedging activities during the period of observation and 49 companies did not do hedging activities.The data were analyzed by Logistic Regression Analysis to test the hypothesis. The test result showed that analysis model gave the accuracy 79.2% and the research variables; leverage, liquidity, firm size, and financial distress significantly influenced the probability prediction of hedging activity with 5% level of significancy, while the research variables; firm value and growth opportunity did not give significant influence.
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institution Kabale University
issn 2086-0668
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publisher Universitas Negeri Semarang
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series Jurnal Dinamika Manajemen
spelling doaj-art-2879b03c9df04075846db3255e240baa2025-08-20T03:54:38ZengUniversitas Negeri SemarangJurnal Dinamika Manajemen2086-06682337-54342014-03-015110.15294/jdm.v5i1.36513170Faktor-Faktor yang Mempengaruhi Aktivitas Hedging dengan Instrumen Derivatif Valuta AsingFay Guniarti0Magister Manajemen Universitas Diponogoro Semarang, SemarangThe objective of the study was to know the factors which influence the hedging activity with foreign currency derivative instruments at non-financial companies listed on the Indonesia Stock Exchange in 2010-2012. The data of the research were secondary data which was downloaded from the Indonesia Stock Exchange website. The population of the study was all companies listed in Indonesia Stock Exchange in the period of 2010-2012. There were 77 companies which had the transaction exposure andcomplete data for analysis. From those samples, only 28 companies did hedging activities during the period of observation and 49 companies did not do hedging activities.The data were analyzed by Logistic Regression Analysis to test the hypothesis. The test result showed that analysis model gave the accuracy 79.2% and the research variables; leverage, liquidity, firm size, and financial distress significantly influenced the probability prediction of hedging activity with 5% level of significancy, while the research variables; firm value and growth opportunity did not give significant influence.https://journal.unnes.ac.id/nju/index.php/jdm/article/view/3651hedging with foreigncurrency derivativeinstrumentstransaction exposureleverageliquidityfirm sizefinancial distress
spellingShingle Fay Guniarti
Faktor-Faktor yang Mempengaruhi Aktivitas Hedging dengan Instrumen Derivatif Valuta Asing
Jurnal Dinamika Manajemen
hedging with foreign
currency derivative
instruments
transaction exposure
leverage
liquidity
firm size
financial distress
title Faktor-Faktor yang Mempengaruhi Aktivitas Hedging dengan Instrumen Derivatif Valuta Asing
title_full Faktor-Faktor yang Mempengaruhi Aktivitas Hedging dengan Instrumen Derivatif Valuta Asing
title_fullStr Faktor-Faktor yang Mempengaruhi Aktivitas Hedging dengan Instrumen Derivatif Valuta Asing
title_full_unstemmed Faktor-Faktor yang Mempengaruhi Aktivitas Hedging dengan Instrumen Derivatif Valuta Asing
title_short Faktor-Faktor yang Mempengaruhi Aktivitas Hedging dengan Instrumen Derivatif Valuta Asing
title_sort faktor faktor yang mempengaruhi aktivitas hedging dengan instrumen derivatif valuta asing
topic hedging with foreign
currency derivative
instruments
transaction exposure
leverage
liquidity
firm size
financial distress
url https://journal.unnes.ac.id/nju/index.php/jdm/article/view/3651
work_keys_str_mv AT fayguniarti faktorfaktoryangmempengaruhiaktivitashedgingdenganinstrumenderivatifvalutaasing