{"id":"https://openalex.org/W2902089477","doi":null,"title":"FAKTOR-FAKTOR DALAM PENGAMBILAN KEPUTUSAN LINDUNG NILAI (HEDGING) PADA INSTRUMEN DERIVATIF VALUTA ASING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","display_name":"FAKTOR-FAKTOR DALAM PENGAMBILAN KEPUTUSAN LINDUNG NILAI (HEDGING) PADA INSTRUMEN DERIVATIF VALUTA ASING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","publication_year":2018,"publication_date":"2018-07-18","ids":{"openalex":"https://openalex.org/W2902089477","mag":"2902089477"},"language":"id","primary_location":{"id":"mag:2902089477","doi":null,"is_oa":false,"landing_page_url":"http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/download/38/32","pdf_url":null,"source":{"id":"https://openalex.org/S4210199013","display_name":"Jurnal Akuntansi dan Keuangan Daerah","issn_l":"1978-4848","issn":["1978-4848","2621-6787"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677230","host_organization_name":"Cenderawasih University","host_organization_lineage":["https://openalex.org/P4404677230"],"host_organization_lineage_names":["Cenderawasih University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi dan Keuangan Daerah","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073075367","display_name":"Elita W. R. Br Aritonang","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Elita W. R. Br Aritonang","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002828962","display_name":"Sylvia Christina Daat","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sylvia Christina Daat","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5077045644","display_name":"Hastutie Noor Andriati","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hastutie Noor Andrianti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.2262,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.88709165,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"13","issue":"1","first_page":"96","last_page":"113"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/hedging-decisions","display_name":"hedging decisions","score":0.7319999933242798},{"id":"https://openalex.org/keywords/foreign-exchange-derivatives","display_name":"foreign exchange derivatives","score":0.9120000004768372},{"id":"https://openalex.org/keywords/foreign-exchange-risk","display_name":"exchange rate risk","score":0.6290000081062317},{"id":"https://openalex.org/keywords/growth-opportunities","display_name":"growth opportunities","score":0.8650000095367432},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9549999833106995},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":1.0},{"id":"https://openalex.org/keywords/current-ratio","display_name":"current ratio","score":0.9990000128746033},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7839999794960022}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7468478679656982},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6950029730796814},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6302527785301208},{"id":"https://openalex.org/C141121606","wikidata":"https://www.wikidata.org/wiki/Q8142","display_name":"Currency","level":2,"score":0.567033052444458},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.565334141254425},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5102472305297852},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.492919921875},{"id":"https://openalex.org/C52272595","wikidata":"https://www.wikidata.org/wiki/Q2210989","display_name":"Current ratio","level":3,"score":0.48730719089508057},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.485939621925354},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.4769138991832733},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.45680731534957886},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4500546455383301},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4483661353588104},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.43514284491539},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35852938890457153},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.3270110487937927},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.25619471073150635},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.2508183717727661},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19154557585716248},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.14520353078842163},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2902089477","doi":null,"is_oa":false,"landing_page_url":"http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/download/38/32","pdf_url":null,"source":{"id":"https://openalex.org/S4210199013","display_name":"Jurnal Akuntansi dan Keuangan Daerah","issn_l":"1978-4848","issn":["1978-4848","2621-6787"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677230","host_organization_name":"Cenderawasih University","host_organization_lineage":["https://openalex.org/P4404677230"],"host_organization_lineage_names":["Cenderawasih University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi dan Keuangan Daerah","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2543565281","https://openalex.org/W2804584325","https://openalex.org/W7056005765","https://openalex.org/W2497269773","https://openalex.org/W2750701977","https://openalex.org/W2802325331","https://openalex.org/W2950166622","https://openalex.org/W2944431756","https://openalex.org/W2978589771","https://openalex.org/W7065871748"],"abstract_inverted_index":{"The":[0,57,128],"transactions":[1],"risk":[2,10,44],"of":[3,11,26,60,77,95,110,124,200,210,223,231,244],"international":[4],"trading":[5],"is":[6,52,63,107],"occur":[7],"by":[8,53,135],"the":[9,14,24,37,75,93,115,198,219,229,242],"fluctuations":[12],"in":[13,23,104,130,163,193,226,247],"foreign\u00a0":[15],"exchange":[18],"rates.":[19],"This":[20],"unexpected":[21],"changes":[22],"value":[25],"foreign":[27],"currency":[28],"can":[29],"have":[30,216,237],"a":[31,108,137],"significant\u00a0":[32],"impact":[35],"on":[36,114,197],"companies,":[38],"therefore":[39],"companies":[40,111,146],"need":[41],"to":[42,64,74,92],"perform":[43],"managements":[45],"which":[46],"one":[47],"of\u00a0":[48],"them":[51],"performing":[54],"hedging":[55,96,248],"derivatives.":[56],"main":[58],"purpose":[59],"this":[61,105,131,164,194],"research":[62],"test":[65],"and":[66,89,126,149,178,234],"prove\u00a0":[67],"empirically":[70],"an":[71],"issue":[72],"related":[73],"influence":[76],"Growth":[78,167,211],"Oppotunity,":[79],"Leverage,":[80,169,213],"Firm":[81,173,232],"size,":[82],"Liquidity":[83],"Cash":[87,176,235],"Ratio":[88,91,177,215,236],"Current":[90,179,214],"probability":[94,243],"decision":[97,224,245],"making":[98,225,246],"activity.":[99],"The\u00a0":[100],"population":[103],"study":[106,132,165],"group":[109],"that":[112,161,205],"listed":[113],"Indonesia":[116],"Stock":[117],"Exchange":[118],"(BEI)\u00a0":[119],"between":[122],"period":[123],"2011":[125],"2015.":[127],"sample":[129,152],"was":[133,185],"attained":[134],"conducting":[136],"purposive\u00a0":[138],"sampling":[141],"method":[142],"with":[143],"approximatelly":[144],"33":[145],"were":[147],"obtained":[148],"used":[150,162,186],"as":[151,187],"for":[153],"this\u00a0":[154],"research.":[157,195],"While,":[158],"several":[159],"variables":[160],"including":[166],"Opportunity,":[168,212],"Size,":[174],"Likuidity":[175],"Ratio.":[180],"A":[181],"logistic":[182,201],"regresion":[183],"analysis":[184,203],"an\u00a0":[188],"analytical":[191],"tool":[192],"Based":[196],"results":[199],"regression":[202],"shows":[204],"the\u00a0":[206],"Variable":[209],"negatively":[217],"affected":[218,241],"probability\u00a0":[220],"hedging.":[227],"While":[228],"variable":[230],"Size":[233],"positively\u00a0":[238]},"counts_by_year":[{"year":2023,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2018-12-11T00:00:00"}