Main Article Content
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh peluang pertumbuhan,finansial leverage,likuidtas terhadap keputusan hedging diperusahaan manufaktur diindonesia periode 2019-2023 sampel dalam penelitian ini 92 sedangkan proses dalam pengumpulan sampel penelitian dilaksanakan menggunakan jenis purposive sampling.hasil penelitian ini menunjukan bahwa peluang pertumbuhan dan finansial leverage tidak memilikin pengaruh terhadap keputusan hedging sedangkan likuiditas memiliki pengaruh yang signifikan terhadap keputusan hedging.
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References
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- Eang, Kelvin Saw Lip; Ong Han Rong; Lim Mei Hui; Tan Wen Hui; dan Tung
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References
Adiandari, A. M. (2022). Financial Performance Innovation Since Digital Technology Entered
Indonesian MSMEs. International Journal for Applied Information Management, 2(1),
–58.
Alfarizi, M. (2021). Analysis of Sharia Financial Literature Factors and Planning Behavior
Towards Intention to Using Sharia Banking Products During the Covid-19 Pandemic.
El-Qish: Journal of Islamic Economics, 1(2), 144–158.
https://doi.org/10.33830/elqish.v1i2.1969.2021
Amry Mahdan Abrari. (2023). The Influence of Financial Literacy and Financial Inclusion on
MSME Financial Performance in Makassar City.
Economics and Business Journal (ECBIS), 1(2), 87–92. https://doi.org/10.47353/ecbis.v1i2.15
Andarsari, P. R., & Ningtyas, M. N. (2019). The Role of Financial Literacy on Financial
Behavior. Jabe (Journal of Accounting and Business Education), 4(1), 24.
https://doi.org/10.26675/jabe.v4i1.852
Afza, Talat dan Alam Atia. (2011). Corporate derivatives and foreign exchange
risk management: A case study of non-financial firms of Pakistan. The
Journal of Risk Finance, Vol.12 (5):Pp 409-420.
Ariani, Ni Nengah Novi dan Gede Merta Sudiartha. (2017). Pengaruh Leverage,
Profitabilitas, dan Likuiditas terhadap Keputusan Hedging Perusahaan
Sektor Pertambangan di Bursa Efek Indonesia.E-Jurnal Universitas
Udayana, Vol. 6 (1): Pp 347-374.
Bank Indonesia. (2018). Kurs Transaksi Bank Indonesia tahun 2016-
www.bi.go.id. Diakses pada 30 Oktober 2018.
Chaudhry, N. I., Mehmood, M. S., and Mehmood, A. (2014). Determinants of
Corporate Hedging Policies and Derivative Usage in Risk Management
Practices of Non-Financial Firms. Wulfenia Journal, Vol.21(7).
Basalamah, S. A. (2022). Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Tingkat Bagi Hasil Akad Mudharabah pada Bank Syariah di Indonesia. SEIKO: Journal of Management & Business, 5(2), 408-417.
Chen, J., King and Tao-Hsien Dolly, (2014). Corporate Hedging and the Cost of
Debt. Journal of Corporate Finance. Vol. 29: Pp 221-245.
Dewi, Ni Komang Reni dan Ni Ketut Purnawati. (2016). Pengaruh Market To
Book Value Dan Likuiditas Terhadap Keputusan Hedging Pada
Perusahaan Manufaktur Di BEI.E-Jurnal Manajemen Unud, Vol. 5(1): Pp
– 384.
Eang, Kelvin Saw Lip; Ong Han Rong; Lim Mei Hui; Tan Wen Hui; dan Tung
Ming Kiat. (2013). The Determinants of Derivative Usage In Malaysia
Corporation. Final Year Project, UTAR.
Jannah, M., Budiandriani, B., & Ajmal, A. (2022). Pengaruh Kinerja Keuangan dan Tingkat Inflasi Terhadap Pertumbuhan Laba pada Perusahaan Otomotif di Bursa Efek Indonesia. CESJ: Center Of Economic Students Journal, 5(1).
Mirdha, A. et al. (2023) ‘MELAKUKAN KEPUTUSAN’, 13(1), pp. 113–133. Available at: https://doi.org/10.22219/jrak.v13i1.21659.
Nurasisah, N., & As' ad, A. (2022). Analisis Proses Manajemen Risiko Perbankan dalam Mengendalikan Risiko Kredit. Amkop Management Accounting Review (AMAR), 2(2), 32-39.