Pengaruh Fluktuasi Nilai Tukar Terhadap Kinerja Keuangan Perusahaan Importir Sektor Elektronik yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024
Abstract
ABSTRAK
Fluktuasi nilai tukar merupakan faktor ekonomi makro yang memengaruhi stabilitas kinerja keuangan, khususnya bagi perusahaan yang bergantung pada impor. Penelitian ini menganalisis pengaruh fluktuasi nilai tukar rupiah terhadap kinerja keuangan perusahaan importir sektor elektronik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan data sekunder dari laporan keuangan perusahaan dan kurs rupiah terhadap dolar Amerika dari Bank Indonesia. Sampel ditentukan melalui teknik purposive sampling pada lima perusahaan yang memiliki data lengkap. Analisis dilakukan menggunakan regresi linear sederhana dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa fluktuasi nilai tukar berpengaruh tidak signifikan terhadap kinerja keuangan. Hasil ini mengindikasikan bahwa fluktuasi nilai tukar bukan faktor utama yang menurunkan kinerja perusahaan. Temuan ini menegaskan pentingnya penerapan strategi manajemen risiko, seperti kebijakan hedging, untuk menjaga stabilitas keuangan di tengah volatilitas nilai tukar. Penelitian ini memberikan implikasi penting bagi manajemen perusahaan sektor elektronik dalam mengelola risiko valuta asing yang lebih adaptif.
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DOI: https://doi.org/10.21107/kompetensi.v19i2.32096
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