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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Proceeding of National Conference on Accounting & Finance J-ISCAN : Journal of Islamic Accounting Research Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Maya Febrianty Lautania
Program Studi Akuntansi Ekonomi Dan Bisnis Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

 1 
PENGARUH LEVERAGE,FINANCIAL DISTRESS DAN GROWTH OPTIONS TERHADAP AKTIVITAS HEDGING PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hafis Nuzul; Maya Febrianty Lautania
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.805 KB)

Abstract

AbstractThis research aims  to examine the influence of leverage, financial distress, and growth options on probability of the corporations to execute hedging activities using derivative instruments.The population of this research consist of non financial companies which are listed on IDX (Indonesia Stock Exchange) from 2012-2014.The samples of 210 companies were selected using slovin formula and simple random sampling technique. Hypothesis were tested utilizing logistic regression analysis.The results of this research show that leverage, financial distress, and growth options simultaneously influence the hedging activities by using derivative instruments. Partially leverage influence the hedging activities by using derivative instruments mean while financial distress and growth options do not influence hedging activities by using derivative instruments. Keywords: derivative instruments, financial distress, growth option, Hedging, leverage
Determinan Kebijakan Hutang (Bukti Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia) Linda Linda; Maya Febrianty Lautania; Muhammad Arfandynata
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.552 KB) | DOI: 10.24815/jdab.v4i1.6628

Abstract

The purpose of this study is to examine the influence of asset structure, free cash flow (FCF), and investment opportunity set on debt policy in the LQ-45 company listed in the Indonesia Stock Exchange between 2011 and 2015.The data used in this study obtained from published companyfinancial statements. The sample was selected based on purposive sampling method e.g. 110 observations. The hypotheses were tested by using multiple linear regression analysis.The results of this study demonstrated that the asset structure, FCF, and investment opportunity set both partially and simultaneously determine the Debt to Equity Ratio. Partially, this study found that the asset structure and FCF has a negative influence on debt to equity ratio, while the investment opportunity set has a positive influence on debt to equity ratio. based on these results, the good investment opportunity set have a strong relationship on the level of debt risk.
Co-Authors Cut Inas Salsabila Cut Sarah Syahirah, Cut Sarah Dara Fitrinanda Dinaroe Dinaroe Fifi Yusmita Hafis Nuzul Lilis Maryasih Linda Linda Linda Linda Linda Linda Linda Linda Muhammad Arfandynata Nita Erika Ariani Nuraini A Nuzul, Hafis Yulia Fitri