Analisis Faktor-faktor Yang Mempengaruhi Hedging Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode (2015-2019)
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Institusion
Universitas Islam Riau
Author
Putri, Rini Eka
Subject
HD28 Management. Industrial Management
Datestamp
2022-04-13 07:27:18
Abstract :
This research describes and examines hedging where hedging is an alternative to protect company assets from the risk of loss. The purpose of this study is to analyze the factors that affect hedging in mining companies in the coal, oil & gas mining subsector listed on the Indonesia Stock Exchange. This study uses secondary data sourced from annual financial reports for the period 2015-2019, the sample is taken using purposive sampling method with a sample of 7 companies that do hedging and 23 companies that do not hedge. Methods of data analysis using logistic regression, the variables used in this study are financial distress ratio, leverage ratio (DER), profitability ratio (ROA), and firm size ratio. The results of this study indicate that financial distress and profitability have a significant effect on hedging, while the leverage and firm size variables have no significant effect on hedging.
This research describes and examines hedging where hedging is an alternative to protect company assets from the risk of loss. The purpose of this study is to analyze the factors that affect hedging in mining companies in the coal, oil & gas mining subsector listed on the Indonesia Stock Exchange. This study uses secondary data sourced from annual financial reports for the period 2015-2019, the sample is taken using purposive sampling method with a sample of 7 companies that do hedging and 23 companies that do not hedge. Methods of data analysis using logistic regression, the variables used in this study are financial distress ratio, leverage ratio (DER), profitability ratio (ROA), and firm size ratio. The results of this study indicate that financial distress and profitability have a significant effect on hedging, while the leverage and firm size variables have no significant effect on hedging.
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