Daftar Isi: Pengaruh Struktur Modal, Profitabilitas, Volatilitas Arus Kas dan Likuiditas Terhadap Keputusan Lindung Nilai pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018

Main Author:	Oktavianti, Happy Yuri
Format:	Thesis NonPeerReviewed Book
Bahasa:	eng
Terbitan:	, 2020
Subjects:	657.042 - FINANCIAL ACCOUNTING
Online Access:	http://eprints.perbanas.ac.id/6579/1/Artikel%20Ilmiah.pdf http://eprints.perbanas.ac.id/6579/49/COVER.pdf http://eprints.perbanas.ac.id/6579/3/BAB%20I.pdf http://eprints.perbanas.ac.id/6579/2/BAB%20II.pdf http://eprints.perbanas.ac.id/6579/4/BAB%20III.pdf http://eprints.perbanas.ac.id/6579/5/BAB%20IV.pdf http://eprints.perbanas.ac.id/6579/50/BAB%20V.pdf http://eprints.perbanas.ac.id/6579/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/6579/

Daftar Isi:

This research aims to test whether leverage, profitability, cash flow volatility, and liquidity influenced hedging decision. Based on financial reporting data in 2014-2018 which taken from Indonesian Stock Exchange database, there are 133 company-year data that we can use for analysis. Using logistic regression analysis, we found that the profitability and cash flow volatility has a significant positive effect to hedge decision. Meanwhile, liquidity has a negative effect on hedge decision and leverage is not significant to hedging decisions. Keywords: Leverage, Profitability, Cash Flow Volatility, Liquidity, Manufacturing Company