PENGARUH LEVERAGE GROWTH OPPORTUNITY SERTA PROFITABILITAS TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Penelitian ini menguji pengaruh leverage, growth opportunity, dan profitabilitas terhadap keputusan hedging pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia. Penelitian ini menggunakan desain penelitian kuantitatif kausal dengan subjek penelitian yaitu perusahaan sektor pertambangan dan objek penelitian yaitu leverage, growth opportunity, profitabilitas dan keputusan hedging. Metode pengumpulan data dilakukan dengan pencatatan dokumen, dan dianalisis dengan teknik analisis regresi logistik. Hasil penelitian menunjukkan bahwa (1) leverage, growth opportunity, dan profitabilitas berpengaruh signifikan secara simultan terhadap keputusan hedging sebesar 48,9%, (2) leverage berpengaruh positif signifikan terhadap keputusan hedging, (3) growth opportunity berpengaruh positif signifikan terhadap keputusan hedging, dan (4) profitabilitas berpengaruh positif signifikan terhadap keputusan hedging.
Kata Kunci : growth opportunity, hedging, leverage, profitabilitas

This study aims to obtain proven explanatory findings on the effect of simultaneous and partial leverage, growth opportunity, and profitability on hedging decisions in mining sector companies listed on the indonesian stock exchange. This study uses a quantative causal research design with research subjects, namely mining sector companies and objects of this research, namely leverage, growth oportunity, and profitability and hedging decisions. The method of data collection is done by recording decuments, and analyzed by logistic regression analysis techniques. The result of the study show that (1) leverage, growth oportunity, and proftability simultaneously have a significants effect on hedging descisions of 48,9%, (2) leverage has a significant posittive effect on hedging, (3) growth opportunity has a significant posittive effect on hedging, and (4) profitability has a significant posittive effect on hedging decisions.
keyword : growth opportunity, hedging, leverage, profitability