Puspitasari, Dwi Ayudia and Komalasari, Agrianti and Sudrajat, sudrajat (2019) Analysis the Effect of Growth Opportunity, Liquidity, Leverage, and Cash Flows Volatility to Hedging Decision. International Journal for Innovation Education and Research, 7 (12). pp. 307-312. ISSN 2411-2933

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Official URL: https://ijier.net/ijier/article/view/2055/1481

Abstract

Companies operating internationally will surely experience the risk of foreign currency fluctuations. The use of foreign exchange raises an exchange risk profile that must be addressed. One way to overcome the exchange rate risk is to use currency derivatives as hedging tools. research This is a conceptual paper that aims to determine the effect of growth opportunity, liquidity, leverage, and cash flow volatility on hedging decisions. This study uses secondary data in the form of annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018. Updates in this study are samples and research years and the addition of control variables to control the relationship between the dependent and independent variables.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Magister Ilmu Akuntansi
Depositing User: Dr. Agrianti Komalasari
Date Deposited: 02 Apr 2020 02:12
Last Modified: 02 Apr 2020 02:12
URI: http://repository.lppm.unila.ac.id/id/eprint/18937

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