📅 01 December 2023
DOI: 10.51903/kompak.v16i2.1295

Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Keputusan Lindung Nilai Pada Perusahaan Sawit Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Jurnal Ilmiah Komputerisasi Akuntansi
Universitas Sains dan Teknologi Komputer

📄 Abstract

Hedging is an activity undertaken by an entity to control the risk of price changes in assets or liabilities by using derivative instruments. The study’s purpose is to interpret the liquidity, solvability, and profitability’s influences on palm companies’ hedging decisions that registered on the Indonesian Stock Exchange (IDX) in 2017-2021. The research population included 13 palm companies that met the criterias based on purposive sampling techniques. This research is descriptive research by logistic regression analysis. Developed on the study, liquidity, solvability, and profitability do not have an impact on hedging decisions simultaneously and partially.

🔖 Keywords

#Liquidity; Solvability; Profitability; Hedging

ℹ️ Informasi Publikasi

Tanggal Publikasi
01 December 2023
Volume / Nomor / Tahun
Volume 16, Nomor 2, Tahun 2023

📝 HOW TO CITE

Yasmine, Sahara Novatania; Dewa Putra Krishna Mahardika, "Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Keputusan Lindung Nilai Pada Perusahaan Sawit Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 16, no. 2, Dec. 2023.

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