Pengaruh Financial Distress, Growth Options, Institutional,Ownership Terhadap Aktivitas Hedging:

(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2014 – 2016)

  • Dian Yustika Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
  • Charoline Cheisviyanny Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
  • Nayang Helmayunita Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Keywords: financial distress, growth options, institutional ownership, hedging

Abstract

This,research aims to examine,at the,influence of financial distress, growth options, and institutional ownership against hedging activity on manufacturing company in Indonesia stock exchange period 2014-2016. To achieve that goal, this ,research using,quantitative.research methods to examine the population or a specific sample in,order to test the,hypothesis that,have been set. The.technique of data collection is done by libraries and,documentation techniques.,This research using the method,of logistic regression because this method is the most representative to,examine,the variables examined. The results of this research,indicate: (1) Financial distress had no effect significant hedging,activity,against (2) Growth of significant positive effect Options against hedging,activity (3) Institutional ownership of significant effect against hedging activities

Published
2019-03-25