Title: THE EFFECT OF HEDDING ON CORPORATE VALUE AND COMPANY PERFORMANCE
Author: ENDAH DIAN PURWATI
Affiliations: Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research aims to prove the effect of hedging on company value and company performance. The number of samples in this research was 565 manufacturing companies listed on the Indonesia Stock Exchange during the 2013-2017 period. The sampling method used in the research used purposive sampling, while the data source in this research was secondary data from annual reports obtained from the official website of the Indonesian Stock Exchange. Analysis of the research data used in this study used panel data linear regression using the Eviews 8.0 program. The results of this research show that hedging has a positive effect on company value, but hedging has a negative effect on company performance, which in this research is represented by the ROS ratio.
Keywords: hedging, value
Sources: http://repository.unair.ac.id/86234/
