Pengaruh Foreign Liability, Effective Tax Rate, Growth Opportunity dan Leverage terhadap Keputusan Hedging pada Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2022-2025

Prassida, Halimah Miranty (2026) Pengaruh Foreign Liability, Effective Tax Rate, Growth Opportunity dan Leverage terhadap Keputusan Hedging pada Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2022-2025. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This study aims to obtain empirical evidence regarding the effects of Foreign Liability, Effective Tax Rate, Growth Opportunity, and Leverage on Hedging Decisions. Design/methodology/approach – This study employs a quantitative research method. The sample consists of 40 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2025. The data analysis technique used to test the hypotheses is logistic regression analysis, utilized through EViews 9 software. Findings – The findings of this study reveal that Foreign Liability has a positive and statistically significant effect on Hedging Decisions. Effective Tax Rate has no effect on Hedging Decisions. Growth Opportunity has a positive and statistically significant effect on Hedging Decisions. Furthermore, Leverage exhibits a positive and statistically significant effect on Hedging Decisions. Originality/value – This study is original as it examines the effects of Foreign Liability, Effective Tax Rate, Growth Opportunity, and Leverage on Hedging Decisions. It specifically focuses on the manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period.

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