PENGARUH RASIO HUTANG (DER), KEPEMILIKAN MANAJERIAL, PENGHINDARAN PAJAK DAN VOLATILITAS ARUS KAS TERHADAP KEPUTUSAN HEDGING DENGAN INSTRUMEN DERIVATIF

SAMYA, SAMYA (2016) PENGARUH RASIO HUTANG (DER), KEPEMILIKAN MANAJERIAL, PENGHINDARAN PAJAK DAN VOLATILITAS ARUS KAS TERHADAP KEPUTUSAN HEDGING DENGAN INSTRUMEN DERIVATIF. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Samya. EFFECT OF DEBT RATIO (DER), MANAGERIAL OWNERSHIP , TAX AVOIDANCE AND CASH FLOW VOLATILITY OF THE DECISION HEDGING TOOL WITH AN INSTRUMENT DERIVATIVE Faculty of Economics. Universitas Negeri Jakarta. 2016. This study aims to determine the effect of the debt ratio (DER), managerial ownership, tax evasion and cash flow volatility against the decision of the hedging derivative instrument in companies listed on the Stock Exchange in 2011-2014. Factors tested in this study is the debt ratio (DER), managerial ownership, tax evasion and cahs flow volatility as an independent variable, while hedging as the dependent variable. The data used in this research is secondary data. The research sample is obtained by purposive sampling method so getting 40 companies as samples, this study using logistic regression analysis to test the hypothesis at a significance level of 5%. The results partially show that the ratio of Debt (DER) a significant negative effect on the decision hedging with derivatives, variable managerial ownership and tax evasion does not significantly influence the decision hedging, while cash flow volatility is positive and significant impact on the decision hedging invitation instrument is derivative. Kata Kunci : DER, Managerial Ownership,Tax Avoidance,Cash Volatility, Hedging, Instrument Derivative

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Tresno Eka jaya, SE, M.Ak ; Pembimbing II: Tri Hesti Utaminigtyas, SE, M.SA
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Akuntansi Manajerial (Managerial Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 02 Mar 2018 03:46
Last Modified: 02 Mar 2018 03:46
URI: http://repository.fe.unj.ac.id/id/eprint/3478

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