PERBANDINGAN PENGGUNAAAN OPEN POSITION DAN TEKNIK HEDGING DALAM MENILAI RATA-RATA HUTANG IMPOR (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013)

Ibtihaj Al Hawa, 1116051039 (2015) PERBANDINGAN PENGGUNAAAN OPEN POSITION DAN TEKNIK HEDGING DALAM MENILAI RATA-RATA HUTANG IMPOR (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013). Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Lampung. (Unpublished)

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Abstrak

ABSTRAK Penelitian ini bertujuan untuk mengetahui perbedaan penggunaan open position dan teknik hedging (forward contract hedging, money market hedging dan currency option hedging) dalam menilai rata-rata hutang impor pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013 dan mencari tahu manakah dari keempat metode yang paling efisien dalam menilai hutang impor. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari IDX dan Bank Indonesia. Teknik analisis data yang digunakan adalah uji beda paired sample t-test. Sampel penelitian terdiri dari 18 perusahaan manufaktur yang memenuhi kriteria untuk diteliti, yang ditentukan melalui metode purposive sampling. Hasil penelitian menunjukan bahwa terdapat perbedaan nilai hutang impor yang signifikan antara open position dan forward contract hedging, terdapat perbedaan nilai hutang impor yang signifikan antara open position dan money market hedging, serta terdapat perbedaan nilai hutang impor yang signifikan antara open position dan currency option hedging. Dari keempat metode, forward contract hedging yang paling efisien dalam menilai hutang impor. Kata Kunci: Teknik Hedging, Open Position, Forward Contract Hedging, Money Market Hedging, Currency Option Hedging ABSTRACT This study aimed to determine the difference in the usages of open positions and hedging techniques (forward contracts hedging, money market hedging and currency option hedging) in assessing import debt average on manufacture companies listed in Indonesia Stock Exchange 2011-2013 and find out which of the four methods is the most efficient one in assessing the import debt. Data used in this research is secondary data taken from IDX and Bank Indonesia. The data analysis technique used is paired sample t-test. The samples of this research consist of 18 manufacture companies which fulfill sample criteria to analyze, which determined by purposive sample method. The results showed that there was significant difference in import debt between open position and forward contract hedging, there was significant difference in import debt between open position and money market hedging, and there was significant difference in import debt between open position and currency option hedging. Of the four methods, forward contracts hedging was the most efficient one in assessing the import debt average. Keywords: Hedging Techniques, Open Position, Forward Hedging Contract, Money Market Hedging, Currency Option

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
H Ilmu Sosial = Social Sciences > HJ Public Finance
Program Studi: Fakultas ISIP > Prodi Administrasi Bisnis
Depositing User: 0935737 . Digilib
Date Deposited: 24 Feb 2015 04:09
Last Modified: 24 Feb 2015 04:09
URI: http://digilib.unila.ac.id/id/eprint/7288

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