%0 Thesis %9 Skripsi %A Devyanin Sitta Ramdhani, NIM.: 17108040050 %B FAKULTAS EKONOMI DAN BISNIS ISLAM %D 2023 %F digilib:60347 %I UIN SUNAN KALIJAGA YOGYAKARTA %K Sharia Compliance, Good Corporate Governance, Hedging, Board Independent, Institutional Ownership, Komite Audit %P 103 %T PENGARUH SHARIA COMPLIANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP KEPUTUSAN AKTIVITAS HEDGING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2020 %U https://digilib.uin-suka.ac.id/id/eprint/60347/ %X This study aims to analyze the effect of sharia compliance and good corporate governance on company decisions in the use of hedging in companies listed on the IDX for the 2013-2020 period. This study has a sample of 13 companies listed on the IDX and meets certain criteria with purposive sampling method. Data analysis in this study used logistic regression which was processed using Eviews 10. The results showed that board independent and institutional ownership have a positive influence on the company's decision to use hedging, while sharia compliance and committee audit have no influence on hedging decisions in a company. %Z Pembimbing: Galuh Tri Pambekti, S.E.I.,M.E.K., CRMP