Buletin Studi Ekonomi
VOL.27.NO.1.FEBRUARI 2022

CORPORATE GOVERNANCE DALAM KEPUTUSAN HEDGING PADA MASA SEBELUM DAN SELAMA PANDEMI COVID-19

Andy Yesaya Tjandra (Universitas Airlangga, Jawa Timur, Indonesia)
Andry Irwanto (Universitas Airlangga, Jawa Timur, Indonesia)



Article Info

Publish Date
27 Feb 2022

Abstract

This study was conducted to determine the effect of corporate governance mechanisms with profitability and leverage as variable control on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange for period 2019-2020. This research was conducted using a quantitative approach with logistic regression research methods. The sample in this study amounted to 183 companies. The results of this study indicate that board of commissioners has positive and significant, independent commissioner has positive and not significant, institutional ownership has negative and not significant, managerial ownership has negative and not significant, family duality has negative and not significant influence before and during the pandemic Covid-19 and there are no differences in corporate governance mechanisms that have the most significant influence on hedging decisions before and during pandemic Covid-19.

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Journal Info

Abbrev

bse

Publisher

Subject

Economics, Econometrics & Finance

Description

Buletin Studi Ekonomi diterbitkan oleh Fakultas Ekonomi Universitas Udayana. Terbit dua kali setahun pada bulan Februari dan Agustus. Berisi tulisan yang diangkat dari hasil penelitian di bidang ekonomi. ISSN ...