Ridwan Resdiana, - (2024) PENGARUH FINANCIAL DISTRESS, GROWTH OPPORTUNITY, DAN FIRM SIZE TERHADAP PENGAMBILAN KEPUTUSAN HEDGING MENGGUNAKAN INSTRUMEN DERIVATIF. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, growth opportunity, dan firm size terhadap pengambilan keputusan hedging menggunakan instrumen derivatif. Populasi dalam penelitian ini adalah Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2020-2022. Metode Penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 72 perusahaan pertambangan yang sesuai dengan kriteria. Data sekunder diperoleh dari laporan keuangan selama periode 2020-2022 dari website Bursa Efek Indonesia. Pengujian hipotesis pada penelitian ini menggunakan regresi logistik dengan bantuan Statistical Package for the Social Sciences (SPSS) versi 27. Hasil penelitian ini menunjukkan bahwa (1) financial distress tidak berpengaruh signifikan terhadap pengambilan keputusan hedging; (2) growth opportunity tidak berpengaruh signifikan terhadap pengambilan keputusan hedging; dan (3) firm size berpengaruh positif signifikan terhadap pengambilan keputusan hedging. This study aims to determine the effect of financial distress, growth opportunity, and firm size on hedging decision-making using derivative instruments. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research method used in this study is a descriptive method with a quantitative approach. The sampling method in this study uses the purposive sampling method and 72 mining companies that meet the criteria are obtained. Secondary data were obtained from financial reports for the 2020-2022 period from the Indonesia Stock Exchange website. Hypothesis testing in this study uses logistic regression with the help of the Statistical Package for the Social Sciences (SPSS) version 27. The results of this study indicate that (1) financial distress does not have a significant effect on hedging decision-making; (2) growth opportunity does not have a significant effect on hedging decision-making; and (3) firm size has a significant positive effect on hedging decision-making.
| Item Type: | Thesis (S1) |
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| Additional Information: | SINTA ID: 5996343 |
| Uncontrolled Keywords: | Financial Distress, Growth Opportunity, Firm Size, Hedging |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Ridwan Resdiana |
| Date Deposited: | 06 Sep 2024 08:40 |
| Last Modified: | 06 Sep 2024 08:40 |
| URI: | http://repository.upi.edu/id/eprint/123021 |
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