<![CDATA[This research analyses managerial ownership, liquidity, profitability, company size, and leverage in hedging decisions. This descriptive quantitative research uses secondary data from annual reports of food and beverage companies listed on the Indonesian Stock Exchange for 2020-2022. A sample of 15 companies was obtained using the purposive sampling technique, and E-views version 12 was used to analyze the data. The analysis technique used is logistic regression. The data analysis shows that the managerial ownership variable influences hedging decisions. In contrast, liquidity, profitability, company size and leverage do not influence hedging decisions in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 2020-2022.]]>
Copyrights © 2026
