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.