PENGARUH FIRM SIZE, RETURN ON ASSETS, LEVERAGE, LIKUIDITAS TERHADAP PENGAMBILAN KEPUTUSAN HEDGING PERUSAHAAN PERTAMBANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI

Davin Rizki Hamzah, NIM.: 19108040074) (2024) PENGARUH FIRM SIZE, RETURN ON ASSETS, LEVERAGE, LIKUIDITAS TERHADAP PENGAMBILAN KEPUTUSAN HEDGING PERUSAHAAN PERTAMBANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The escalating progression of globalization has imparted a substantial impact on the economic sector, with international trade activities intensifying and the associated risks escalating. One of the most significant risks influencing international trade activities is the fluctuation of currency exchange rates, which are challenging to predict with precision. Therefore, to mitigate these risks, it is crucial for companies to implement effective risk management strategies, employing hedging policies. This research aims to determine the influence of company size, profitability, leverage, and liquidity on hedging decisions within mining companies listed on the Indonesia Stock Exchange (IDX), with earnings quality as a moderating variable. The population of this study encompasses all mining companies listed on the IDX from 2017 to 2022. The sample was determined using a purposive sampling method, resulting in a final sample of 30 companies. The data analysis techniques employed in this study include logistic regression methods and moderation regression analysis. The findings indicate that the variables of company size, leverage, and liquidity significantly influence hedging decisions, while the profitability variable does not exert an impact on hedging decisions. Furthermore, the testing indicates that the earnings quality variable is unable to moderate the influence of the independent variables.

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