期刊名称:Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan
印刷版ISSN:2302-8890
出版年度:2013
卷号:7
期号:1
语种:English
出版社:Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan
摘要:This study aims is to identifying the differences between using forward contract hedging or currencyswap hedging. Paired Sample T-Test were used to answer the problems and to test the hypothesis. The findings show that without paying attention to the time value of money, currency swap hedging generated higher income value than forward contract hedging, whereas by paying attention to the time value of money, forwardcontract hedging generated higher income value than currency swap hedging. Significant differences were foundas far as the use of forward contract hedging and currency swap hedging are concerned, both by paying or no attention to the time value of money.