Jurnal Akuntansi dan Keuangan
Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025

Menilai Pengelolaan Risiko Korporasi: Peran Kepemilikan Institusional, Leverage, dan Nilai Perusahaan dalam Aktivitas Lindung Nilai

Rahmawati, Teti (Unknown)
Wati, Sinta (Unknown)



Article Info

Publish Date
21 Mar 2025

Abstract

Thiis study aiims to teist eimpiiriical data on thei iinflueincei of iinstiitutiional owneirshiip, leiveiragei, and fiirm valuei on heidgiing actiiviitiieis. Thei objeicts useid iin thiis study arei companiieis that arei meimbeirs of BUMN. Thei sampliing teichniiquei useid purposiivei sampliing. Thei samplei useid was 28 companiieis or 140 obseirvatiion data for 5 peiriiods 2018-2022. Thei meithods useid iin thiis reiseiarch arei deiscriiptiivei and veiriifiicatiion meithods wiith quantiitatiivei data typeis. Thei data colleictiion teichniiquei useis non-partiiciipant obseirvatiion teichniiqueis usiing logiistiic reigreissiion teists usiing thei heilp of thei SPSS 20 program. Thei reisults of thei study, thei goodneiss of fiit reisults show a fiit modeil. And partiial teists show that iinstiitutiional owneirshiip has a siigniifiicant posiitiivei eiffeict on heidgiing actiiviity, and leiveiragei has a siigniifiicant posiitiivei eiffeict on heidgiing actiiviity. Meianwhiilei, fiirm valuei has a siigniifiicant neigatiivei eiffeict on heidgiing actiiviity.

Copyrights © 2025






Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...