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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Fitrah Maharani
Universitas Muhammadiyah Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Transaksi Derivatif Lindung Nilai (Hedging) Pada Perusahaan Manufaktur (Studi Kasus PT Japfa Comfeed Indonesia Tbk Dan PT Hanjaya Mandala Sampoerna Tbk) Alvi Nabilah; Salsabilla Ronardi; Queen Shakira Azzahra; Fitrah Maharani; Siti Rodiah
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.330

Abstract

The purpose of this study to determine the application of hedging derivative transactions in manufacturing companies in indonesia. This study uses a qualitative approach with content analysis. This study uses annual reports for 2022. The results show that PT Japfa Comfeed Indonesia Tbk and PT Hanjaya Mandala Sampoerna Tbk, two of manufacturing companies use derivative instruments for hedging. The derivative transactions is include swaps, forward contracts, and options. In addition, manufacturing companies also use derivative instruments as risk mitigation. The company is conducting a large-scale business that allows the use of derivative instruments. Large-scale companies such as manufacturing companies usually have more funds to cover costs and consider the economic benefits of using derivatives which are considered variable costs.
Co-Authors Alvi Nabilah Queen Shakira Azzahra Salsabilla Ronardi Siti Rodiah