ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN INSTRUMEN KEUANGAN LINDUNG NILAI PADA PERBANKAN DAN NON-PERBANKAN

NUR, WAHYU NINGSIH (2013) ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN INSTRUMEN KEUANGAN LINDUNG NILAI PADA PERBANKAN DAN NON-PERBANKAN. Other thesis, Universitas Lampung.

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2. Abstrak.pdf

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Abstrak

ABSTRACT COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER IMPLEMENTATION OF HEDGING FINANCIAL INSTRUMENTS IN THE BANKING AND NON-BANKING By: NUR WAHYU NINGSIH This study aims to provide empirical evidence that there is a significant difference and improvement of financial performance both before and after implementation of hedging financial instruments in the banking and non-banking. Operational variables in this study are the ratio of liquidity proxied by current ratio, profitability ratio proxied by net profit margin, and financial leverage proxied by the ratio of total debt to total assets. This study used secondary data obtained from the Indonesian Capital Market Directory (ICMD), Capital Markets Center (PIPM) Lampung, and website of Indonesia Stock Exchange (IDX). There are 37 samples in this study during the period of 2008-2011. Then, hypothesis testing was done by using a dependent ttest with paired samples, prior to the dependent t-test analysis of paired samples, normality test was done. The result shows that there is a difference and better improvement on financial performance before and after implementation of hedging financial instruments in the banking and non-banking. Keywords: Financial Performance, Financial Hedging Instruments, Current Ratio, Net Profit Margin, Total Debt to Total Assets, Banking and Nonbanking. ABSTRAK ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN INSTRUMEN KEUANGAN LINDUNG NILAI PADA PERBANKAN DAN NON-PERBANKAN oleh NUR WAHYU NINGSIH Penelitian ini bertujuan untuk memberikan bukti empiris bahwa terdapat perbedaan signifikan dan peningkatan kinerja keuangan yang lebih baik sebelum dan sesudah penerapan instrumen keuangan lindung nilai pada perbankan dan non-perbankan. Operasional variabel dalam penelitian ini adalah rasio likuiditas yang diproksikan dengan rasio lancar, rasio profitabilitas yang diproksikan dengan net profit margin, dan financial leverage ratio diproksikan dengan total hutang terhadap total aset. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari Indonesian Capital Market Directory (ICMD), Pusat Pasar Modal (PIPM) Lampung, dan website Bursa Efek Indonesia (BEI). Terdapat 37 sampel dalam penelitian ini dengan periode 2008-2011. Kemudian, pengujian hipotesis dilakukan dengan menggunakan uji-t dependen sampel berpasangan, sebelum dilakukan analisis uji-t dependen sampel berpasangan terlebih dahulu dilakukan uji normalitas. Hasil penelitian menunjukkan bahwa terdapat perbedaan dan peningkatan semakin baik kinerja keuangan sebelum dan sesudah penerapan instrumen keuangan lindung nilai pada perbankan dan non-perbankan. Kata kunci: Kinerja Keuangan, Instrumen Keuangan Lindung Nilai, Rasio Lancar, Net Profit Margin, Total Hutang terhadap Total Aset, Perbankan dan Non-perbankan.

Tipe Karya Ilmiah: Tesis (Other)
Subyek: A General Works = Karya Karya Umum
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: UPT . TIK6
Date Deposited: 06 Apr 2015 04:06
Last Modified: 06 Apr 2015 04:06
URI: http://digilib.unila.ac.id/id/eprint/7881

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