The Effect of Profitability, Leverage, and Growth Opportunity on Hedging Activities in 2017 (Study on BUMN Listed on Indonesia Stock Exchange)

DOI

10.2991/aebmr.k.200410.009How to use a DOI?

Keywords

profitability, leverage, Growth Opportunities, Hedging

Abstract

This study was done to determine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Growth Opportunities for Hedging activities in 2017. The objects of research are state-owned companies listed on the Indonesia Stock Exchange. The sampling technique employed was the purpose-sampling method. This method obtained 19 companies that met the criteria from total of 20 companies in one year. The type of data used was secondary data and the method used was descriptive analysis and logistic regression using the overall model fit, R Square, and T Test. The results show that Return on Assets affects the hedging activity, whereas Debt to Equity Ratio and Growth Opportunities do not affect hedging activities.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Aty Herawati
AU  - Zaenal Abidin
PY  - 2020
DA  - 2020/04/13
TI  - The Effect of Profitability, Leverage, and Growth Opportunity on Hedging Activities in 2017 (Study on BUMN Listed on Indonesia Stock Exchange)
BT  - Proceedings of the 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019)
PB  - Atlantis Press
SP  - 51
EP  - 57
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200410.009
DO  - 10.2991/aebmr.k.200410.009
ID  - Herawati2020
ER  -