Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Value Relevance: Jurnal Akuntansi
Fara Aulia Zalsabilla
Universitas Yapis Papua

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Managerial Ownership and Financial Performance on Hedging Decisions Fara Aulia Zalsabilla
Value Relevance: Jurnal Akuntansi Vol. 4 No. 1 (2026): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65939/

Abstract

This research analyses managerial ownership, liquidity, profitability, company size, and leverage in hedging decisions. This descriptive quantitative research uses secondary data from annual reports of food and beverage companies listed on the Indonesian Stock Exchange for 2020-2022. A sample of 15 companies was obtained using the purposive sampling technique, and E-views version 12 was used to analyze the data. The analysis technique used is logistic regression. The data analysis shows that the managerial ownership variable influences hedging decisions. In contrast, liquidity, profitability, company size and leverage do not influence hedging decisions in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 2020-2022.
Co-Authors