TORY, SHANIA SONDA (2022) PENGARUH CAPITAL EXPENDITURE DAN HEDGING TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2020. Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh capital expenditure dan hedging terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2020. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif dengan metode analisis data yang digunakan adakah analisis regresi data panel dengan Eviews versi 10. Populasi dari penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 149 sampel perusahaan. Teknik pengumpulan data melalui situs resmi IDX www.idx.co.id. Berdasarkan hasil analisis regresi dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa: (1) Capital expenditure berpengaruh positif terhadap nilai perusahaan. Perusahaan yang melakukan investasi dalam bentuk capital expenditure dapat meningkatkan nilai perusahaan karena memiliki investasi yang cukup sehingga kinerja perusahaan akan lancar dan tercapainya kesejahteraan pemegang saham. (2) Hedging tidak berpengaruh terhadap nilai perusahaan. Karena masih belum banyak perusahaan yang melakukan aktivitas hedging dengan instrumen derivatif serta perusahaan beranggapan bisa mengelola pengeluaran yang disebabkan tingginya volatilitas arus kas dengan cara lain selain menggunakan hedging. This study aims to determine the effect of capital expenditure and hedging on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This research uses a descriptive type of research with a quantitative approach with the data analysis method used, whether there is a panel data regression analysis with Eviews version 10. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. The sample was determined based on the purposive sampling method, so a sample of 149 company samples was obtained. Data collection techniques through the official website of IDX www.idx.co.id. Based on the results of regression analysis with a significance level of 5%, the results of this study concluded that: (1) Capital expenditure has a positive effect on the value of the company. Companies that invest in the form of capital expenditure can increase the value of the company because it has sufficient investment so that the company's performance will be smooth and the welfare of shareholders is achieved. (2) Hedging has no effect on the value of the company. Because there are still not many companies that carry out hedging activities with derivative instruments and companies think that they can manage expenses caused by high cash flow volatility in other ways besides using hedging.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | SHANIA SONDA TORY | ||||||||
| Date Deposited: | 01 Dec 2022 02:05 | ||||||||
| Last Modified: | 01 Dec 2022 02:05 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8959 |
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