?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PERBANDINGAN+PENGGUNAAAN+OPEN+POSITION+DAN+TEKNIK+HEDGING+DALAM+MENILAI+RATA-RATA+HUTANG+IMPOR+(Studi+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+BEI+Periode+2011-2013)&rft.creator=Ibtihaj+Al+Hawa%2C+1116051039&rft.subject=HF5601+Accounting&rft.subject=HJ+Public+Finance&rft.description=ABSTRAK%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+perbedaan+penggunaan+open+position+dan+teknik+hedging+(forward+contract+hedging%2C+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%2C+yang+ditentukan+melalui+metode+purposive+sampling.+Hasil+penelitian+menunjukan+bahwa+terdapat+perbedaan+nilai+hutang+impor+yang+signifikan+antara+open+position+dan+forward+contract+hedging%2C+terdapat+perbedaan+nilai+hutang+impor+yang+signifikan+antara+open+position+dan+money+market+hedging%2C+serta+terdapat+perbedaan+nilai+hutang+impor+yang+signifikan+antara+open+position+dan+currency+option+hedging.+Dari+keempat+metode%2C+forward+contract+hedging+yang+paling+efisien+dalam+menilai+hutang+impor.%0D%0A%0D%0AKata+Kunci%3A+Teknik+Hedging%2C+Open+Position%2C+Forward+Contract+Hedging%2C+Money+Market+Hedging%2C+Currency+Option+Hedging%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aimed+to+determine+the+difference+in+the+usages+of+open+positions+and+hedging+techniques+(forward+contracts+hedging%2C+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%2C+which+determined+by+purposive+sample+method.+The+results+showed+that+there+was+significant+difference+in+import+debt+between+open+position+and++forward+contract+hedging%2C+there+was+significant+difference+in+import+debt+between+open+position+and+money+market+hedging%2C+and+there+was+significant+difference+in+import+debt+between+open+position+and+currency+option+hedging.+Of+the+four+methods%2C+forward+contracts+hedging+was+the+most+efficient+one+in+assessing+the+import+debt+average.%0D%0AKeywords%3A+Hedging+Techniques%2C+Open+Position%2C+Forward+Hedging+Contract%2C+++Money+Market+Hedging%2C+Currency+Option%0D%0A&rft.publisher=Fakultas+Ilmu+Sosial+dan+Ilmu+Politik&rft.date=2015-02-13&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F4%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F5%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F6%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F7%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F8%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F9%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F10%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F12%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F13%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F14%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F123%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F15%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F16%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F124%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F18%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F19%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F20%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++Ibtihaj+Al+Hawa%2C+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%2C+Universitas+Lampung.++++(Tidak+diterbitkan)++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F7288%2F