EFEKTIVITAS LINDUNG NILAI BERDASARKAN PSAK 55

MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI

View Publication Info
 
 
Field Value
 
Title EFEKTIVITAS LINDUNG NILAI BERDASARKAN PSAK 55
 
Creator Mahardika, Dewa Putra Krishna
 
Subject
Derivative instruments; Hedging effectiveness; PSAK 55
 
Description The aim of this research is to measure gold-hedging effectiveness using gold futures traded in Jakarta Futures Echange. This quantitative research uses four methods in measuring hedge effectiveness: ratio analysis, regression analysis, volatility risk reduction and percentage offset ratio. The result shows that each method can give contradictory conclusion. Of the four method used to measure effectiveness only ratio analysis and percentage offset ratio that categorized gold futures as effective. Absent of compulsory single method in PSAK 55 and inconsistency result among methods allow hedger to choose the most favourable method in calculating hedging effectiveness.
 
Publisher LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
 
Contributor
 
Date 2020-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/4399
10.25105/mraai.v20i1.4399
 
Source Media Riset Akuntansi, Auditing & Informasi; Vol 20, No 1 (2020): April; 1-18
2442-9708
1411-8831
 
Language eng
 
Relation http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/4399/pdf
 
Rights Copyright (c) 2020 Media Riset Akuntansi, Auditing & Informasi
http://creativecommons.org/licenses/by-nc/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library