| dc.contributor.author | ALAMSYAH, SUSTARI | |
| dc.contributor.author | AULIA, TRIANA ZUHROTUN | |
| dc.date.accessioned | 2021-06-04T02:57:28Z | |
| dc.date.available | 2021-06-04T02:57:28Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/36430 | |
| dc.description | The purpose of this study is to determine the effect of accounting information such as liquidity, cash flow volatility,
sales voaltility and leverage to hedge decisions. In order to minimize the potential risk of financial loss from the
uncertainty of the transaction value due to changes in exchange rates. The research population is manufacturing
companies of consumer goods sub-sector listed on the Indonesia Stock Exchange in 2014-2018. The reason researchers
used the company it’s because the sale and purchase transactions made by foreign companies with different currency
units with reporting currencies. The sampling technique used is the purposive sampling method. Data analysis used
logistic regression and testing of the hypothesis using the simultaneous f test and partial t test. The result of this research
that simultaneously the independent variable influences the dependent variable. While partially the liquidity, volatility
of cash flows and sales volatility affect hedging decisions, while leverage does not affect hedging decisions. | en_US |
| dc.description.abstract | The purpose of this study is to determine the effect of accounting information such as liquidity, cash flow volatility,
sales voaltility and leverage to hedge decisions. In order to minimize the potential risk of financial loss from the
uncertainty of the transaction value due to changes in exchange rates. The research population is manufacturing
companies of consumer goods sub-sector listed on the Indonesia Stock Exchange in 2014-2018. The reason researchers
used the company it’s because the sale and purchase transactions made by foreign companies with different currency
units with reporting currencies. The sampling technique used is the purposive sampling method. Data analysis used
logistic regression and testing of the hypothesis using the simultaneous f test and partial t test. The result of this research
that simultaneously the independent variable influences the dependent variable. While partially the liquidity, volatility
of cash flows and sales volatility affect hedging decisions, while leverage does not affect hedging decisions. | en_US |
| dc.publisher | UMY | en_US |
| dc.subject | HEDGING DECITION | en_US |
| dc.title | USEFULNESS OF ACCOUNTING INFORMATION IN PREDICTING HEDGING DECISION | en_US |
| dc.type | Article | en_US |
