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All Journal Jurnal Mutiara Ilmu Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Rani Zahra
Universitas Muhammadiyah Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Mutiara Ilmu Akuntansi

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Transaksi Derivatif Lindung Nilai (Hedging) Pada PT. Krakatau Steel (Persero) Tbk Rani Zahra; Aulia Diana Savitri; Elice Violeta; Siti Rodiah
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1941

Abstract

The purpose of this research is to learn more about PT Krakatau Steel (Persero) Tbk's (the company under investigation) use of derivative hedging transactions. In this study, content analysis was applied as a qualitative methodology. The 2020 financial statements are the data source for this study. According to the data, PT Krakatau Steel (Persero) Tbk makes use of derivative instruments as a form of risk management. Swaps, spot trades, forward contracts, and options are all examples of derivative transactions. The corporation also employs derivative instruments to reduce exposure to uncertainty. Due to the size of its operations, PT Krakatau Steel (Persero) Tbk is a prime candidate for the usage of derivative instruments. Companies of PT Krakatau Steel (Persero) Tbk's size typically have the financial resources to incur all the costs necessary to use derivatives in order to reap the economic benefits they provide. The hedging effect is expected by the company to be able to mitigate exchange rate risks and price fluctuations. Therefore, hedging can make it easier for companies to make funding plans and buying and selling transactions carried out by companies.
Co-Authors Aulia Diana Savitri Elice Violeta Siti Rodiah