Risa Listiana
Universitas Nahdlatul Ulama Surabaya

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

Found 1 Documents
Search

Pengaruh Market To Book Value, Liquidity, Leverage, Altman Z-Score, Firm Size, Dan Profitabilitas Terhadap Keputusan Hedging (Studi Kasus Perusahaan Dalam Daftar JII70 2018-2020) Risa Listiana; Niken Savitri Primasari
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2743

Abstract

This aims of this research is to analyze the effect of market to book value, liquidity, leverage, altman z-score, firm size, and profitability partially on hedging decisions. The type of thisresearch isquantitative. The population is all of companies on JII70 (Jakarta Islamic Index 70) 2018-2020. The purposive sampling technique to selected until 36 samples companies. This research use logictic regression method. The following result are obtained that market to book value, firm size, and profitabilitypartially has a positive significant effect on hedging decisions. Liquidity and altman z-score has negative significant effect on hedging decisions. Leverage has no effect on hedging decisions.