Claim Missing Document
Check
Articles

GROWTH OPPORTUNITY DAN RISIKO NILAI TUKAR TERHADAP PROFITABILITAS DENGAN FINANCIAL HEDGING SEBAGAI MODERASI Suhartono , Jeffry; Lindrawati, Lindrawati
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.4274

Abstract

Profitability is very important for company sustainability. High profitability can be obtained from a high growth opportunity value. Companies that grow will expand and carry out international trade. Transactions between countries can cause losses due to unstable currency values. To reduce the impact of losses from unstable currency values, companies can hedge exchange rate risks using financial hedging. Many companies still feel that they do not need to use financial hedging. The aim of this research is to analyze the influence of growth opportunity and exchange rate risk on profitability with financial hedging as a moderating. The design of this research is quantitative research, with data in the form of annual reports and a summary of closing shares for the year. The research object is manufacturing companies listed on the IDX. The data analysis technique used is multiple linear regression and moderation. The research results show that growth opportunity has a positive effect on profitability, exchange rate risk does not have a significant effect on profitability, and financial hedging does not significantly moderate the effect of exchange rate risk on profitability. Even though financial hedging in this research is not proven, management still has to minimize the company's risk with financial hedging by looking at the research period which was conducted during the pandemic era, thus limiting for international transactions.
Internet financial reporting dan asimetri informasi: Apakah berdampak pada nilai perusahaan? Agnes Susana Soenjoyo; Lindrawati Lindrawati
Jurnal Manajemen Maranatha Vol 24 No 2 (2025): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v24i2.10161

Abstract

Investors, in making decisions, look at the firm value where information sources are increasingly easily accessible and transparent in the form of internet financial reporting on the company website, as well as the information asymmetry that occurs. This research analyzes the impact of internet financial reporting and information asymmetry on firm value. Quantitative research design with data sources from annual reports and stock prices. The research objects are financial sector companies on the Indonesia Stock Exchange which have active websites. Data analysis technique uses multiple linear regression analysis. The research results show that internet financial reporting positively impacts firm value, while information asymmetry does not. When there are additional features, updates, and wider disclosure of information on company websites, they can help investors obtain information more easily and quickly about the company’s condition, thereby increasing firm value. Therefore, regulations regarding internet financial reporting need to be improved.