CORPORATE GOVERNANCE DALAM KEPUTUSAN HEDGING PADA MASA SEBELUM DAN SELAMA PANDEMI COVID-19

  • Andy Yesaya Tjandra Universitas Airlangga, Jawa Timur, Indonesia
  • Andry Irwanto Universitas Airlangga, Jawa Timur, Indonesia

Abstract

This study was conducted to determine the effect of corporate governance mechanisms with profitability and leverage as variable control on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange for period 2019-2020. This research was conducted using a quantitative approach with logistic regression research methods. The sample in this study amounted to 183 companies. The results of this study indicate that board of commissioners has positive and significant, independent commissioner has positive and not significant, institutional ownership has negative and not significant, managerial ownership has negative and not significant, family duality has negative and not significant influence before and during the pandemic Covid-19 and there are no differences in corporate governance mechanisms that have the most significant influence on hedging decisions before and during pandemic Covid-19.

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Published
2022-02-27
How to Cite
TJANDRA, Andy Yesaya; IRWANTO, Andry. CORPORATE GOVERNANCE DALAM KEPUTUSAN HEDGING PADA MASA SEBELUM DAN SELAMA PANDEMI COVID-19. Buletin Studi Ekonomi, [S.l.], p. 64-78, feb. 2022. ISSN 2580-5312. Available at: <https://ojs.unud.ac.id/index.php/bse/article/view/82450>. Date accessed: 26 june 2022. doi: https://doi.org/10.24843/BSE.2022.v27.i01.p07.
Section
Articles