Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)

Do the Firm Size, Debt Level, and Liquidity Have Impact on the Hedging Decisions

Authors
Wisnu Setiyono, Detak Prapanca, Novita Afelya Pramudita
Corresponding Authors
Wisnu Setiyono, Detak Prapanca, Novita Afelya Pramudita
Available Online 10 May 2021.
DOI
10.2991/aebmr.k.210510.038How to use a DOI?
Keywords
hedging, firm size, debt level, liquidity
Abstract

Hedging is an alternative to risk management in dealing with losses that happened to the company which conducts international trade. This study’s purpose is to analyze the influence of firm size, debt level, and liquidity on hedging decisions in manufacturing companies listed on the Indonesian Stock Exchange in the period 2014-2018. The object of research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018, with research samples obtained through purposive sampling as many as 90 companies were sampled. The data use taken from the secondary financial statement (annual report). The data were analyzed using logistic regression with the assistance of SPSS. The results of this study prove that partially, firm size and liquidity has an influence on hedging decision. Meanwhile, debt level does not affect hedging decisions. At the same time, the variabels of firm size, debt level, and liquidity have a simultaneous influence on hedging decisions.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
10 May 2021
ISBN
978-94-6239-377-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.210510.038How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Wisnu Setiyono
AU  - Detak Prapanca
AU  - Novita Afelya Pramudita
PY  - 2021
DA  - 2021/05/10
TI  - Do the Firm Size, Debt Level, and Liquidity Have Impact on the Hedging Decisions
BT  - Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)
PB  - Atlantis Press
SP  - 233
EP  - 241
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210510.038
DO  - 10.2991/aebmr.k.210510.038
ID  - Setiyono2021
ER  -