PENGARUH SOLVABILITAS, LIKUIDITAS, FIRM SIZE, MARKET TO BOOK VALUE, KEPEMILIKAN INSTITUSIONAL, DAN FINANCIAL DISTRESS TERHADAP PENGAMBILAN KEPUTUSAN HEDGING (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023)

WULANDARI, ANNISA and Febriand Adel, Jack and Ardiansyah, Ardiansyah (2025) PENGARUH SOLVABILITAS, LIKUIDITAS, FIRM SIZE, MARKET TO BOOK VALUE, KEPEMILIKAN INSTITUSIONAL, DAN FINANCIAL DISTRESS TERHADAP PENGAMBILAN KEPUTUSAN HEDGING (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023). S1 thesis, Universitas Maritim Raja Ali Haji.

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Official URL: https://lib.umrah.ac.id/

Abstract

Hedging is an act by the companies to minimize the risks from exchange rate fluctuations by using derivative instruments. This study aims to analyze the effect of solvency, liquidity, firm size, market to book value, institutional ownership, and financial distress on hedging decision making. This study uses quantitative methods and secondary data from annual reports and financial reports. The objects of this study are manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample of this study was selected using purposive sampling which resulted in 19 companies. The data analysis method used in this study is logistic regression analysis. The results of the study indicate that solvency, liquidity, market to book value, and financial distress do not affect hedging decision making. While firm size has a positive effect and institutional ownership has a negative effect on hedging decision making. Keywords: solvency, liquidity, firm size, market to book value, institutional ownership, financial distress, and hedging

Item Type:

Thesis (S1)

Contributors:

Contribution	Name	NIP / NIDN
UNSPECIFIED	Febriand Adel, Jack	NIP. 197702062021211000
UNSPECIFIED	Ardiansyah, Ardiansyah	NIP. 198909262019031013

Subjects:

300. Ilmu Sosial > 330 Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan

Divisions:

Fakultas Ekonomi > Program Studi Akuntansi

Depositing User:

user akutansi

Date Deposited:

10 Feb 2025 07:20

Last Modified:

10 Feb 2025 07:20

URI:

http://repositori.umrah.ac.id/id/eprint/8672

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