Palupi, Asti Widita and Dra. Wiwik Hidajah Ekowati,, M.Si., Ak (2021) Analisis Perbandingan Penggunaan Forward Contract Hedging Dengan Metode Lindung Nilai Lainnya Dalam Meminimalisir Risiko Eksposur Transaksi (Studi Pada Perusahaan Sektor Pertanian, Pertambangan, Industri Dasar Dan Kimia, Aneka Industri, Dan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2020. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis apakah terdapat perbedaan atau tidak antara metode lindung nilai (hedging) forward contract hedging, currency option hedging, dan money market hedging. Periode penelitian adalah kuartal I sampai kuartal III tahun 2020. Populasi dalam penelitian ini adalah perusahaan terbuka yang terdaftar di BEI pada sektor pertanian, pertambangan, industri dasar dan kimia, aneka industri, dan industri barang konsumsi. Pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 48 sampel. Analisis data yang digunakan yaitu uji anova (analysis of variance) yang sebelumnya dilakukan uji normalitas dan uji homogenitas. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara metode lindung nilai forward contract hedging dengan currency option hedging, forward contract hedging dengan money market hedging, serta money market hedging dengan currency option hedging. Namun, dari ketiga jenis metode lindung nilai (hedging) yang paling efektif dan efisien dalam meminimalisir risiko eksposur transaksi adalah currency option hedging untuk menghitung pelunasan hutang impor dalam mata uang asing yang dibayarkan dengan mata uang rupiah
English Abstract
This research aims to analyze whether there is a difference or not between hedging methods forward contract hedging, currency option hedging, and money market hedging. The research period is the first quarter to the third quarter of 2020. The population in this study is an open company registered with the IDX in the agricultural, mining, basic and chemical industries, various industries, and consumer goods industries. Sampling is done by purposive sampling method so that a sample of 48 samples is obtained. Analysis of the data used is anova (analysis of variance) test previously conducted normality test and homogeneity test.. The results showed that there is a difference between the hedging method of forward contract hedging with currency option hedging, forward contract hedging with money market hedging, and money market hedging with currency option hedging. However, of the three types of hedging methods that are most effective and efficient in minimizing transaction exposure risk is currency option hedging to calculate the repayment of imported debt in foreign currency paid in rupiah.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020341 |
| Uncontrolled Keywords: | hedging, forward contract hedging, currency option hedging, money market hedging, risiko, eksposur transaksi, hedging, forward contract hedging, currency option hedging, money market hedging, risk, transaction exposure |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 13 Jun 2022 03:13 |
| Last Modified: | 13 Jun 2022 03:13 |
| URI: | http://repository.ub.ac.id/id/eprint/191021 |
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Text (DALAM MASA EMBARGO)
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