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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter JURNAL PENDIDIKAN TAMBUSAI JURNAL MUTIARA AKUNTANSI Proceeding of National Conference on Accounting & Finance Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) JFAS : Journal of Finance and Accounting Studies
Ningsih, Heny Triastuti Kurnia
Universitas Islam Sumatera Utara
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Hedging Decisions and Its Affecting Factors on Mining Companies Listed in the Indonesian Sharia Stock Index (ISSI) Rahayu, Sri; Zufrizal, Zufrizal; Astuty, Widia; Triastuti, Heny
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1277

Abstract

International trade encourages increased competition as well as volatility in market prices, which causes uncertainty or increased business risk in maintaining business. The risk of fluctuations in foreign exchange rates is the biggest risk that affects international trading activities, so to reduce the impact of this risk a company needs to carry out risk management by carrying out hedging activities. This study aims to determine and explain the effect of leverage (Debt to Equity Ratio), liquidity (Current Ratio), firm size, and profitability (Return On Asset) on hedging decisions in companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2016- 2018. The sample selection in this study used a purposive sampling method and obtained a sample of 12 mining companies. The method of analysis used in this research is logistic regression method. Based on the research results, it shows that the Debt to Equity Ratio, Current Ratio, and firm size have an effect on hedging decisions, while Return on Assets has no effect on hedging decisions.
Financial Performance Assessed From Economic Value Edded (EVA) and Market Value Added (MVA) Cases in the Cosmetics Sub-Sektor and Household Needs Listed On the BEI Heny Triastuti Kurnianingsih; Sri Rahayu
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1351

Abstract

Assessment of financial performance is an activity that is very important for companies, especially investors as a material consideration in making investment decisions. The methods used to measure financial performance include the ecomonic value added and market value added  The purpose of this study is to determine of financial performance using EVA and MVA method in the cosmetics sub-sector and household need listed on the BEI and what factors cause negative eva and mva value in the company. The analysis technique used is quantitative descriptive analysis with samples of 3 companies. The results of the study indicate  that  PT. Akasha Wira Internasional Tbk has a negative EVA value for 2013-2015 year and positive value for 2016-2017 year. Whereas, MVA is positive value for 2013-2016 year and negative value in 2017 year. PT. Martina Berto Tbk has EVA and MVA which are negative value during the study period, namely 2013-2017 year. PT. Unilever Indonesia Tbk has  EVA and MVA which are positive value during the study period, namely 2013-2017 year. EVA is negative value because the rate of return on net operating profit after tax (nopat) is less than capital charges. Whereas, MVA is negative value because value of the company is less than invested capital.
Co-Authors Adella Oktaviani Simbolon Adinda Adinda Afra, Zahrina Sazida Angelia Alfatwa Rusandi Siregar Ayu Indriani Bildanur Mauli Ginting Damanik, Cindy Tasya De Han, Nikita Yasmin Desi Anggraini Sitompul Elviani, Sri Emia Fepa Yosa Farida Khairani Lubis Febrian, Danu Bintang Febrizal Adil Lubis Fitri Lestari Fitri Lestari, Fitri Ifrah, Marsyanda Ilmiha, Jalilah Ismayanti Polem Khairul Amri Manurung Khairutdin Sembiring Lusi Elviani Rangkuti Lutfhie Rendy Nugroho Mhd SyaifulAmri Sinaga Muhammad Joni Barus Muliati Fitri Nadira, Fellah Nikita Yasmin De Han Nova Lestari Nurmala, Salsa Pangaribuan, Raihan Majid Ragen Rangkuti, Lusi Elviani Rindi Antika Br Damanik Safitri, Rika Saskia, Prihatin Shofwan Andri Sinaga, Alnayca Sonia Fara Diba Sri Rahayu SRI RAHAYU Sundari Sundari Widia Astuty Windy Salsa Febrianti Zenni Riana Zufrizal