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All Journal Jurnal Akuntansi Barelang Legis Nexus: Jurnal Ilmu Hukum
Putri Oktaviani
Universitas Pamulang
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pengaruh Nilai Perusahaan, Tingkat Utang, Dan Kesulitan Keuangan Terhadap Keputusan Hedging Edon Ramdani; Putri Oktaviani
JURNAL AKUNTANSI BARELANG Vol 5 No 2 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i2.4450

Abstract

The purpose of this research is to investigate the influence of firm value, debt level, and financial distress on hedging decisions. The population of this research is the manufacturing company sector various industrial that listed in the Indonesia Stock Exchange (IDX) in 2015-2019. The sample used in this research consist of 12 manufacturing companies in the various industrial sector. The sampling method is non probability sampling with the sampling technique using purposive sampling. The analysis is performed by using regression analysis logistic. The results of the research with the logistic regression test show that in the LR test simultaneously all independent variables, namely Firm Value, Debt Level, and Financial Distress together have a effect on hedging decisions with a significant value less than 0.05, namely 0.004023 < 0,05. In the Z-score Test Statistic (partially), the Firm Value with a significant value of 0,0527 > 0.05, it does not affect the Hedging Decision. The Debt Level with a significant value of 0,0218 < 0.05 has effect on hedging decisions. Financial distress with a significant value of 0,0018 < 0.05, it has a significant effect on hedging decisions. The McFadden R2 test for the three variables obtained 16% while the remaining 84% was explained by other variables not explained in this research. Keywords: Firm Value, Debt Level, Financial Distress, Hedging Decisions.
Analisis yuridis perlindungan data pribadi konsumen dalam penggunaan aplikasi digital berdasarkan undang-undang nomor 27 tahun 2022 Asep Repaldo; Putri Oktaviani
Legis Nexus: Jurnal Ilmu Hukum Vol. 1 No. 3 (2026): Legis Nexus : Jurnal Ilmu Hukum, Juli 2026 (in Press)
Publisher : CV. CAKRAWALA RISET

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi digital telah meningkatkan penggunaan berbagai aplikasi dalam aktivitas masyarakat, seperti e-commerce, layanan keuangan, dan media sosial. Dalam penggunaannya, konsumen sering diminta memberikan data pribadi yang berpotensi menimbulkan risiko penyalahgunaan dan kebocoran data. Penelitian ini bertujuan untuk menganalisis perlindungan hukum terhadap data pribadi konsumen dalam penggunaan aplikasi digital berdasarkan Undang-Undang Nomor 27 Tahun 2022 tentang Perlindungan Data Pribadi. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa UU PDP telah memberikan dasar hukum mengenai hak subjek data, kewajiban pengendali data, serta sanksi terhadap pelanggaran data pribadi. Namun, implementasinya masih menghadapi kendala berupa rendahnya kesadaran hukum masyarakat dan belum optimalnya pengawasan terhadap penyelenggara aplikasi digital. Oleh karena itu, diperlukan penegakan hukum dan edukasi yang lebih efektif guna memberikan perlindungan yang maksimal bagi konsumen
Co-Authors Asep Repaldo Edon Ramdani