PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP KEPUTUSAN HEDGINGPADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI

  • I Gusti Made Diah Windari Fakultas Ekonomi dan Bisnis, Universitas Udayana
  • Ni Ketut Purnawati Fakultas Ekonomi dan Bisnis, Universitas Udayana
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Abstrak

The purpose of this study is to determine the significance of the influence of leverage, firm size and liquidity on hedging decisions. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2017. The number of samples is 124 manufacturing companies using census sampling techniques. Data collection is done by non-participant observation method, namely through financial report data published on the website www.idx.co.id. The analysis technique used in this study is logistic regression analysis. The results of hypothesis testing show that the leverage variable that is proxied by the debt to equity ratio has a positive and significant influence on hedging decisions. The variable size of the firm has a positive and significant influence on hedging decisions. Liquidity proxied by the current ratio shows a negative and significant effect on hedging decisions.


Keywords: leverage, firm size, liquidity, hedging

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Diterbitkan
2019-08-03
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DIAH WINDARI, I Gusti Made; PURNAWATI, Ni Ketut. PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP KEPUTUSAN HEDGINGPADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI. E-Jurnal Manajemen, [S.l.], v. 8, n. 8, p. 4815 - 4840, aug. 2019. ISSN 2302-8912. Tersedia pada: <https://ojs.unud.ac.id/index.php/manajemen/article/view/46498>. Tanggal Akses: 14 oct. 2025 doi: https://doi.org/10.24843/EJMUNUD.2019.v08.i08.p04.
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Terbitan
Vol 8 No 8 (2019)
Bagian
Articles
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