Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing

The Effect of Liquidity, Growth Opportunity, and Financial Distress on Hedging Decisions

Pratomo, Ilfat (Unknown)
Hasanah, Nuramalia (Unknown)
Armeliza, Diah (Unknown)



Article Info

Publish Date
01 Apr 2023

Abstract

This study aims to determine the effect of liquidity, growth opportunity, and financial distress on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was a purposive sampling technique which consisted of 320 observations during 2016 – 2020. The data used is secondary data derived from company financial reports obtained from the Indonesia Stock Exchange (IDX) website and several other sources. The data analysis technique used in this study is logistic regression analysis using the Statistical Product and Service Solution (SPSS) version 26 application. The results of this study indicate that liquidity has an influence on hedging decisions, growth opportunity has no effect on hedging decisions, and financial distress has an influence on hedging decisions.

Copyrights © 2023






Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...